Newsletters

Astleford – Important FLP Gift Tax Valuation Planning Case Steve Leimberg's Estate Planning Newsletter Issue:1293    08-May-08

Fully Utilizing Credits of Both Spouses – Creative Thinking Steve Leimberg's Estate Planning Newsletter Issue:1292    07-May-08

Phillips v. Hirshon – Latest on Homestead Property Law Steve Leimberg's Asset Protection Planning Newsletter Issue:128    06-May-08

Pennell - Prop. Treas. Reg. 26.2642-7 – Generation-Skipping Exemption Allocation Regulations. Steve Leimberg's Estate Planning Newsletter Issue:1291    06-May-08

Finance 5.3.2008 - Savings Behavior Bob LeClair's Finance and Markets Newsletter Issue:442    04-May-08

Planning Under Florida Trust Code Steve Leimberg's Estate Planning Newsletter Issue:1290    03-May-08

Actual Text

Podcasts

Sloppiness and the Tax Shelter - Ed Zollars
updated:04-May-08

Qualified Joint Venture and Memo on Self-Employment Tax - Ed Zollars
updated:28-Apr-08

The Mailbox Rule Comes Up Once Again - Ed Zollars
updated:20-Apr-08

Was it a Gift or Compensation? The Tax Court Knows - Ed Zollars
updated:16-Apr-08

Upon Further Review-Self-Employment Tax Issues - Ed Zollars
updated:22-Mar-08

CPA Says Error, IRS Says Accounting Method - Ed Zollars
updated:16-Mar-08

Journals

Testamentary Fragmentation and the Diminishing Role of the Will: An Argument for Revival
Kent D. Schenkel - Creighton Law Review

Post-death Subscription: The Protective Function Reborn
Matthew D. Owdom - McGeorge Law Review

Split-Dollar Life Insurance Funding: You Mean People Still Do That?
Joshua E. Husbands and J. Alan Jensen - Probate and Property

The Trust from Hell: Can It Be Moved to a Celestial Jurisdiction?
Richard W. Nenno - Probate and Property

Release of Form 990 Draft Instructions
Elizabeth Carrott Minnigh - Tax Management Estates, Gifts and Trusts Journal

Law Threads
(Online Discussions)

Does Recent Case Kill "Poorer Spouse" Technique? -- 4/14/2008

Higher Fees for Difficult Clients -- 4/7/2008

Quick Take: Favorite Treatises on Estate Planning -- 3/19/2008

Toggling Between Conduit Trust and Accumulation Trust -- 3/18/2008

Quick Take: Davis Case May Affect State Taxation of 529 Plans -- 3/3/2008

Web Links

The Life Settlements Report
News, information, and analysis of the secondary market for life insurance. Published by DealFlow Media. Some content requires paid subscription.

Employee Benefits Research Institute
Offers a wide range of articles and information on employee benefit trends and retirement data.

Oanda Historical Currency Exchange Rates
Look up currency exchange rates for any date.

Senate Hearings Keep Estate Tax Reform Hopes Alive
Article on Ronald D. Aucutt on the ACTEC public website reports on the latest hearings in Washington. Published April 7, 2008.

AICPA testimony on estate and gift tax reform -- 4/3/2008
Full text of testimony by leadership of the AICPA before the Senate Finance Committee on estate tax reform on April 3, 2008 and March 12, 2008