| LawThreads® Reviews
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| Estate Planning in a Tough Economy -- 7/16/2008 |
| Drafting the Springing Power of Attorney -- 7/3/2008 |
| Planning with "One Lung" Marital Trust -- 6/16/2008 |
| Same-Sex Marriages Raise Planning Issues -- and Emotions-- 6/6/2008 |
| Coordinating An IRA Beneficiary Designation with GST Planning -- 5/14/2008 |
| 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 |
| Using Brokered Deposits to Multiply FDIC Coverage -- 2/22/2008 |
| Transporting Ashes to Germany for Burial -- 2/19/2008 |
| When Does a Will Amend a Prior Revocable Trust? -- 2/13/2008 |
| Structuring IRA Distribution to Multiple Charities -- 2/4/2008 |
| Is Payment to Jilted Bride a Gift? -- 1/11/2008 |
| How to Fire a Client -- 1/13/2008 |
| 2008 Heckerling Reports - 1/9/2008 |
| Estate Planning for §529 Plans -- 1/2/2008 |
| Promoters of Do-It-Yourself Estate Planning Draw Criticism -- 12/22/2007 |
| Completing a Charitable Gift of Tangibles by Year-End - 12/18/2007 |
| Alternate Valuation of Assets Denominated in Foreign Currency -- 11/14/20007 |
| Reporting Wrongful Death Claim on 706 -- 11/7/2007 |
| Obtaining Access To Decedent's Computer Data -- 11/5/2007 |
| Estate Planning Would Survive Repeal of Estate Tax -- 11/5/2007 |
| Credit Shelter Trust Planning for Same Sex Couple - 10/25/2007 |
| Quick Take: Common Disaster Clauses: Sample Language -- 10/23/2007 |
| Quick Take: Many States Have Abolished or Extended RAP -- 10/11/2007 |
| New Procedure for Obtaining EIN Draws Mixed Reviews -- 10/8/2007 |
| Quick Take: Power of Attorney Can Authorize Oil, Gas and Mineral Dealings -- 10/3/2007 |
| Firearms and Estates: A Dangerous Mix -- 9/12/2007 |
| Choosing a Physician to Act Under Advance Directive: The Role of Religion -- 9/11/2007 |
| Order of Signing Documents May Be Crucial -- 9/7/2007 |
| Quick Take: Skills of a T & E Associate Attorney -- 9/5/2007 |
| Using a 529 Plan to Transfer Funds Through Generations -- 8/7/2007 |
| Can Trust Require Prenup? -- 8/28/2007 |
| Bonds Home Run Record Revives Tax Issues -- 8/10/2007 |
| Rudkin Trust Issue: Should We Care? -- 8/1/2007 |
| Is Payment for Family Reunion a Taxable Gift? -- 7/17/2007 |
| Non-Tax Benefits of Bypass Trust - 7/13/2007 |
| Quick Take: Second Circuit Decision Broadens Federal Court Jurisdiction -- 7/5/2007 |
| When is a Private Foundation Worthwhile? -- 7/3/2007 |
| Quick Take: "How to Steal an Estate" -- 6/25/2007 |
| Income Tax Aspects of Charging Order - 6/19/2007 |
| Quick Take: Call Offers Comments on Charitable Issues -- 6/14/2007 |
| Saving a Neglected Life Insurance Trust -- 6/4/2007 |
| Should Broker Require Copy of Trust Agreement? - 5/24/2007 |
| Quick Take: Resources on Planning for Terminally Ill Clients -- 5/18/2007 |
| Should Grantor Pay Premiums on ILIT Policy? -- 5/9/2007 |
| Quick Take: Leaving Assets to Beneficiary in Hostile Nation -- 5/4/2007 |
| Managing Stock Options Held in an Estate -- 5/2/2007 |
| Can "Constructive Disclaimer" Theory Cure Failed Disclaimer? -- 4/21/2007 |
| Structuring Asset Protection Trust for Physician/Beneficiary -- 4/18/2007 |
| New Law Changes Treatment of UBTI in CRT -- 4/9/2007 |
| Structuring a Testamentary CRAT -- 3/21/2007 |
| Planning to Minimize Tax on Savings Bond Income -- 3/15/2007 |
| Trustee Dilemma: One Bedroom or Two? -- 3/8/2007 |
| Reporting Call Options on Form 706 -- 3/6/2007 |
| Using an Administrative Trust During RLT Administration -- 2/25/2007 |
| Who Will Inherit Anna Nicole Smith's Estate? -- 2/16/2007 |
| Should Estate Tax Return Preparer Also Serve as Valuation Expert? -- 1/30/2007 |
| Effect of Disclaimer on Valuation of Tenancy By Entirety Property -- 1/30/2007 |
| Using a 529 Plan To Deal with Tragedy -- 1/26/2007 |
| Appointing a Foreign Guardian in a Will -- 1/18/2007 |
| Grantor Trust Planning for Irrevocable Life Insurance Trust - 1/18/2007 |
| 2007 Heckerling Reports - 1/7/2007 |
| Quick Take: Resources on US-France Estate Tax Treaty - 1/3/2007 |
| Roth IRA Conversion Strategy Under TIPRA - 1/2/2007 |
| Implications of Townley Decision for Asset Protection Planning - 12/19/2006 |
| 529 Plan: Control vs. Financial Aid Benefits -- 12/18/2006 |
| Should the Company CPA Prepare a Business Appraisal? -- 12/6/2006 |
| Trust Protectors May Have Diverse Roles - 11/19/2006 |
| Quick Take: US Trusts Cause Tax Problems for UK Nationals -- 11/15/2006 |
| Structuring a Special Needs Trust -- 10/20/2006 |
| Reporting a Foreign Inheritance -- 10/20/2006 |
| Marital Deduction for Transfer to Spouse's Revocable Trust -- 10/20/2006 |
| Quick Take: Medallion Signature Guarantees: The Nuts and Bolts -- 10/18/2006 |
| Proving That a Tax Return Was Timely Filed -- 9/27/2006 |
| Comparing an ILIT with a Family Insurance Partnership -- 9/21/2006 |
| Making the QTIP Election When No 706 is Due -- 9/14/2006 |
| Estate Planning for Sole Practitioner Attorney - 9/8/2006 |
| QPRT Planning for a 99-Year Old Client -- 8/31/2006 |
| Quick Take: The IRS is Calling -- 8/30/2006 |
| Choosing a Trust Protector for an ILIT -- 8/26/2006 |
| Early Reactions to McCord Decision -- 8/23/2006 |
| Patenting Tax Strategies -- 8/15/2006 |
| Pension Bill's Nonspouse Rollover Provision Explained -- 8/8/2006 |
| Annuities and Revocable Trusts: Pitfalls -- 7/24/2006 |
| Can Estate Claim Loss on Sale of Personal Residence? -- 7/13/2006 |
| Structuring a Charitable Bequest of U.S. Savings Bonds -- July 5, 2006 |
| How Long Should CPA Firm Retain Client Files? -- 7/1/2006 |
| Forming a Private Foundation by Will - 6/20/2006 |
| Avoiding the 3-Year Rule on Transfer of Policy to Trust - 6/7/2006 |
| Estate Tax Repeal Effort Spurs Policy Debate - 6/3/2006 |
| UTMA/UGMA 529 Plans and Financial Aid - May 5, 2006 |
| Quick Take: Ohio Funeral and Burial Bill - 5/24/2006 |
| Section 1014(e) Step-up for Transfer to Trust - 5/11/2006 |
| Strategies for Intra-family Sale of Residence - 5/10/2006 |
| Estate Tax Treatment of "Overdue" UTMA Account -- 5/8/2006 |
| Quick Take: Finding the Successor to an Old Bank -- 5/8/2006 |
| Quick Take: Checking on Status of Form 706 |
| Comparing Section 529 Plans -- 4/22/2006 |
| Charitable Gift May Ruin Medicaid Eligibility - 4/20/2006 |
| Planning for Large IRA Balance -- 4/17/2006 |
| Choosing the Best Unitrust Rate for a Long-Term Trust -- 4/5/2006 |
| Making a Large Charitable Contribution -- and Keeping it Quiet -- 4/1/2006 |
| Should 706 Be Filed Solely to Allocate GST Exemption? -- 3/28/2006 |
| Tips on Filing Form 1023 Applications for Exemption -- 3/15/2006 |
| Must Trustee Diversify Large Stock Holding? - 3/4/2006 |
| Protecting Teenager's Structured Settlement - 2/23/2006 |
| Gift-Splitting When Spouse is a Beneficiary -- 2/22/2006 |
| Including HIPAA Language in Powers of Attorney - 2/7/2006 |
| Does Forgiveness of Note Produce Taxable Income? -- 1/18/2006 |
| 2006 Heckerling Reports - 1/6/2006 |
| Quick Take: Effective Date of Medicaid Law Changes -- 1/3/2006 |
| Resources on Preparation of the Estate Tax Return - 11/29/2005 |
| Quick Take: Living Will Humor -- 11/27/2005 |
| Structuring a GRAT for Retained Control and Creditor Protection -- 11/14/2005 |
| Quick Take: Some Foreign Life Insurance Policies are Reportable Accounts - 11/9/2005 |
| Why Didn't IRS Pursue §§ 2036 and 2038 in Kelley FLP Case? -- 10/19/2005 |
| Quick Take: ABC News Anchor Peter Jennings Left $50 Million Estate -- 10/16/2005 |
| Quick Take: Tidbits from the IRS Web Site -- 10/14/2005 |
| Protecting the Executor in a 706 Audit -- 10/11/2005 |
| Sidestepping the Exhaustion Test for Private Annuities -- 10/7/2005 |
| Quick Take: Gift Tax Annual Exclusion $12,000 in 2006 -- 9/16/2005 |
| Investing QTIP Assets in a Family Partnership -- 9/14/2005 |
| Choosing Charities with Low Administration Expenses -- 9/5/2005 |
| KPMG Partners: Victims or Villains? -- 8/29/2005 |
| Quick Take: Update on 2005 Form 706 and 709 Revisions -- 8/24/2005 |
| Preserving Fiscal Year Election for Estate -- 8/9/2005 |
| Quick Take: Strangi Fallout Begins to Hit the Web -- 7/18/2005 |
| Foreign Asset Protection Trusts: Risky Business -- 7/13/2005 |
| Is There HIPAA After Death? -- 7/14/2005 |
| Private Annuity Trust Promises Tax Deferral, But Has Risks -- 7/6/2005 |
| Protecting Original Wills from Alteration - 7/4/2005 |
| Quick Take: New Entry in the Accounting/Tax Preparation Software Field
-- 6/14/2005 |
| Quick Take: Dueling Radio Ads in Estate Tax Repeal Battle -- 6/6/2005 |
| Quitclaim Deed vs. Warranty Deed in Transfer to Revocable Trust -- 6/3/2005 |
| Quick Take: Structuring Estate Plans Under Islamic Law -- 5/19/2005 |
| Bankruptcy Act $1 Million IRA Limitation is Easily Avoided -- 5/18/2005 |
| Quick Take: Trademarking Estate Planning Terms Remains Unpopular -- 5/11/2005 |
| Should Grantor Serve as Trustee of Intentionally Defective Grantor Trust? -- 5/11/2005 |
| Practitioners Await Circular 230 Clarifications -- 5/2/2005 |
| House Vote Spurs Talk of Estate Tax Repeal -- 4/13/2005 |
| Putting the Brakes on Changes to Revocable Trust - 4/26/2005 |
| House Vote Spurs Talk of Estate Tax Repeal -- 4/13/2005 |
| Making a Health Care Directive HIPAA Compliant -- 3/30/2005 |
| Keeping the Vacation Home in the Family -- 3/23/2005 |
| Schiavo case Prompts Discussion of Advance Directives -- March 18, 2005 |
| Investing in the Lives (and Deaths) of Strangers -- February 11, 2005 |
| Does an Agent Under a Power of Attorney Have A Duty to Make Gifts? -- 2/22/2005 |
| "Estate Defective Trust" Allows Income Tax Planning -- 2/9/2005 |
| Investing in the Lives (and Deaths) of Strangers -- February 11, 2005 |
| Providing Copies of Tax Returns to Clients Electronically - 1/25/2005 |
| Funding a FLP with Cash - 1/18/2005 |
| 2005 Heckerling Reports - 1/7/2005 |
| Quick Take: Heckerling 2005 Reports to Begin Next Week -- 1/3/2005 |
| Drafting Tax Clauses in 2005 and Beyond -- 1/3/2005 |
| Quick Take: Resolving to Be More Selective - 12/28/2004 |
| Should Trust Grantor Retain Power to Add Crummey Power Holders? - 12/16/2004 |
| Domestic Asset Protection Trusts: Issues Abound -- 12/14/2004 |
| Extreme Makeover: Extremely Taxing? -- 11/22/2004 |
| Home Leaseback Grantor Trust: QPRT Alternative - 11/11/2004 |
| Sale of Life Insurance Policy Avoids 3-Year Rule -- 11/2/2004 |
| Insulating a Will from Attack - 10/25/2004 |
| Using 529 Plan Funds to Purchase Student Housing - 10/12/2004 |
| Quick Take: Should Drafting Attorney Notarize Documents? - 10/11/2004 |
| Strategy Combines an IRA, a FLP, and an ILIT - 10/6/2004 |
| Quick Take: Resources on Asset Protection and Fraudulent Transfers - 10/1/2004 |
| Quick Take: Binding Estate Planning Documents - 9/28/2004 |
| Does an Ascertainable Standard Satisfy Section 2503(c)? - 9/15/2004 |
| Battling Client Procrastination: Procedures for Meeting with Clients and Reviewing Will Drafts - 9/16/2004 |
| Structuring a Trust as Beneficiary of IRA Benefits - 9/14/2004 |
| Is There an Obligation to File a Supplemental 706? -- 8/19/2004 |
| When Undue Influence Prevents Execution of Will, Is There a Remedy? -- 8/16/2004 |
| Quick Take: Reject that Client! -- 8/13/2004 |
| §1014(e) Basis for Transfer in Trust: Uncertainties Remain -- 8/11/2004 |
| Quick Take: Selection of Trustee May Cause Foreign Trust Status - 8/9/2004 |
| Forbes Article Spurs Renewed Discussion of UTC Provisions - 8/4/2004 |
| Life Insurance Loan Plan Has Advantages and Drawbacks - 7/29/2004 |
| Patenting Estate Plans: The Debate Continues - 7/16/2004 |
| Quick Take: Martindale-Hubbell Law Digests Online - 7/6/2004 |
| Which is the Best State for LLC Asset Protection? -- 6/25/2004 |
| Practitioners Blast Estate Planning Patents -- June 24, 2004 |
| Using an FLP to Delay UTMA Distributions - 6/10/2004 |
| 412(i) Plans Offer Asset Protection and Tax Benefits -- 6/3/2004 |
| Quick Take: Technological Resources for Estate Planning Professionals - 5/18/2004 |
| Are Living Wills Worth the Effort? - 5/18/2004 |
| Quick Take: Privacy Notice Law Not Applicable to Attorneys - 5-5/2004 |
| New Developments in Drafting Technology -- 5/4/2004 |
| Insurance Offers Protection Against Tax Liability -- Or Does It? -- 4/28/2004 |
| Quick Take: Financial Planning Software - 4/20/2004 |
| Must Taxpayer Claim All Allowable Deductions? - 4/16/2004 |
| Should "Mom and Pop" Partnerships Be Disregarded for Tax Purposes? -- 4/14/2004 |
| Clayton QTIP Election: Analysis and Sample Language - 4/8/2004 |
| Quick Take: Ethicals Wills and Charitable Gift Planning -- 4/5/2004 |
| Quick Take: US Dept of Education Letter Clarifies 529 Plan Distribution Treatment - 4/1/2004 |
| Quick Take: Form 8855 Now Available - 3/31/2004 |
| Software and Forms for Structuring Charitable Gifts -- 3/28/04 |
| More on Strangi and the "Incomplete Gift Trust" -- 3/23/2004 |
| Quick Take: Replacing a Residence in a QPRT -- 3/10/2004 |
| Paying Interest on Delayed GRAT Payment -- 3/2/2004 |
| PLR 200403094: Funding the "Poorer Spouse's" Bypass Trust -- 3/4/2004 |
| Defining "Domestic Partner" for Purposes of Estate Planning - 3/3/2004 |
| Withholding Trust Distributions to Drug-Addicted Beneficiary -- 2/21/2004 |
| Quick Take: HIPAA's Effect on Guardianship Litigation - 2/19/2004 |
| Exercise of "5 and 5" Power May Trigger Capital Gain - 2/18/2004 |
| Signing Estate Planning Documents: How Many Copies? -- 2/10/2004 |
| FDIC Simplifies, Liberalizes Rules on RLT Bank Accounts -- 2/3/2004 |
| Limiting Spouse's Interest in CRT - 1/20/2004 |
| Practitioners Adapt to Changes in Tax Software Market - 1/19/2004 |
| Second Circuit Weighs In on Taxation of Contingent Fees - 1/16/2004 |
| 2004 Heckerling Reports - 1/5/2004 |
| Outsourcing Tax Return Preparation Raises Ethical and Practical Issues - 1/2/2004 |
| Quick Take: 2004 Heckerling Reports Coming Up - 12/31/2003 |
| Funding the Bypass Trust with a Promissory Note - 12/11/2003 |
| Transferring Coverdell Assets to 529 May Enhance Financial Aid Eligibility - 12/5/2003 |
| Failed Charitable Gift Offers Lessons for Planners - 12/3/2003 |
| Using a Put Right to Ensure Annual Exclusion After Hackl - 11/21/2003 |
| Quick Take: An Asset Protection Horror Story - 11/20/2003 |
| Drafting a Kovel Letter for Tax Litigation - 11/12/2003 |
| Asset Protection Under RULPA and the Nevada LLC and Partnership Acts - 11/10/2003 |
| Strategies for Dividing Personal Effects Among Children - 10/31/2003 |
| Some Banks Still Learning To Accept Durable Powers of Attorney -- 10/27/2003 |
| Using an Incomplete Gift Trust to Cope with Strangi - 10/23/2003 |
| Viewpoints on Florida Schiavo Right-to-Die Case -- 10/22/2003 |
| Estate Planning for a Non-Citizen Spouse - 10/13/2003 |
| Protecting (Bulletproofing) a New Business from the Claims of Creditors - 9/29/2003 |
| Salvaging a Poorly Drafted Life Insurance Trust - 9/24/2003 |
| Quick Take: 2003 Form 706 Released - 9/21/2003 |
| Quick Take: Charitable Giving Bill Clears House - 9/17/2003 |
| IRS Mulls Treatment of 1035 Exchanges Under Split Dollar Regs - 9/15/2003 |
| Quick Take: New IRS Phone Number for EIN Applications - 9/12/2003 |
| Update on Charitable Giving Legislation - 9/9/2003 |
| Gifting Fractional Interests in Life Insurance Policy - 9/3/2003 |
| Quick Take: Independent Contractor Resources - 9/3/2003 |
| Funding the Bypass Trust : It's Not Just Taxes - 8/19/2003 |
| Strategies for Forming Single Member LLCs -- 8/12/2003 |
| Personal Injury Settlement Income-Tax Free After Death - 8/11/2003 |
| Signing Documents for a Disabled Client -- 7/21/2003 |
| New Law Expands Alaska Asset Protection Trusts -- 7/10/2003 |
| JGTRRA Effective Dates Create Uncertainty for Trust and Estate Beneficiaries -- 6/23/2003 |
| Incentive Trust's Value Debated - 6/11/2003 |
| Quick Take: Estate Planning for Lottery Winners - 6/5/2003 |
| House Amendments Threaten Charitable Giving Act - 6/3/2003 |
| Quick Take: Illinois Poised to Decouple Estate Tax -- 6/1/2003 |
| Income, Estate and GST Aspects of Crummey Trust -- 5/29/2003 |
| Private Foundation Can Be Transformed to Donor Advised Fund - 5/18/2003 |
| What Should PR Do With Decedent's Contraband? - 5/1/2003 |
| Practitioners Applaud New Online TIN Procedure - 4/23/2003 |
| Does HIPAA Require Changes to Estate Planning Documents? - 4/16/2003 |
| CARE Act Passes Senate - 4/9/2003 |
| "UItimate" ILIT Technique Offers Access to Policy Cash Values -- 4/4/2003 |
| Subpoena Puts CPA Between a Rock and a Hard Place -- 3/27/2003 |
| "Inheritor's Trust" Raises Tax and Practical Issues - 3-21-2003 |
| Life Insurance and the Bypass Trust - 3/14/2003 |
| Procedures for Reporting Savings Bond Income - 2/27/2003 |
| What To Do When Estate Beneficiary Withholds TIN - 2/19/2003 |
| Deviating from CRUT Terms: No Harm, No Foul? - 2/17/2003 |
| An Alternative to Conduit Trust for IRA Benefits - 2-14-2003 |
| Stretchout of Inherited IRA Under Final 401(a)(9) Regs - 2-10-2003 |
| |
| Quick Take: Charity-Owned Life Insurance Highlighted in WSJ Article - 2/6/2003 |
| How to Ensure That Spouse's Interest in Joint RLT Qualifies for Marital Deduction - 2/4/2003 |
| Quick Take: Bucking Trend, Virginia Moves Toward Estate Tax Repeal - 2/4/2003 |
| Practitioners Greet New Savings Proposals With Skepticism - 1/31/2003 |
| Quick Take: Resources on Preferred Family Limited Partnerships - 1-30-2003 |
| Quick Take: Donor's Power to Change CRT Charitable Beneficiary - 1/24/2003 |
| Durable POAs are More Popular Than Springing Powers - 1/23/2003 |
| Drafting: How Much is Too Much? - 1/20/2003 |
| Payment of Life Premiums by Donee May Permit Partial Exclusion of Proceeds - 1/15/2003 |
| Online Reports Summarize Heckerling 2003 Proceedings - 1/7/2003 (updated 2/4/2003) |
| Quick Take: Should Annuities be in IRAs? - 1/7/2003 (updated 2/19/03) |
| Quick Take: Treasury Issues Final Regs Under Section 645 - 12/25/2002 |
| Quick Take: Nondeductible IRA Contributions Must Be Reported on Form 8606 - 12/23/2002 |
| Repayment of Life Insurance Premium Raises Income and Estate Tax Issues - 12/23/2002 |
| Is Discount Allowed for Transfer of Interest in Single-Member Entity? - 12/19/2002 |
| Reporting Executor Commissions on Form 1099 - 12/16/2002 |
| Quick Take: Sarbanes-Oxley Affects Private Companies, Too - 12-16-2002 |
| Quick Take: Partial 1035 Exchange of Annuity Policies - 12-10-2002 |
| Updates on Charitable Gift Annuities - 12/9/2002 |
| Choosing a Trustee for an ILIT 11-27-2002 |
| Copyright Protection for Wills and Trusts - 11/19/2002 |
| VUL Insurance as College Planning Vehicle - 11-16-2002 |
| Quick Take: Last Ditch CARE Act Enactment Effort Fails - 11/15/2002 |
| Drafting an Intentionally "Defective" Grantor Trust - 11/15/2002 |
| Do Election Results Portend Estate Tax Repeal? - 11-6-2002 |
| Top Ten Estate Planning Myths - 10/23/2002 |
| 529 Plans in Some States Offer Creditor Protection -- Within Limits - 10/22/2002 |
| Quick Take: Resources on Tax Planning With Conservation Easements - 10/7/2002 |
| Update on Document Assembly Software - 10/1/2002 |
| Single Member LLC Offers Liability Protection -- Or Does It? - 9/26/2002 |
| Off-Color Tapes and Magazines Raise Administration Issues - 9/25/2002 |
| Prompt Assessment and Discharge Procedure Applies to Estate Tax But Not GST - 9/20/2002 |
| Quick Take: Update on Tax ID Number Process - 9/13/2002 |
| Providing for Beneficiary with Drug Problem - 9/10/2002 |
| Planning for Temporary Absence or Disability of Trustee - 9/5/2002 |
| IRS May Crack Down on S Corporation Employment Tax Avoidance - 8/30/2002 |
| 529 Plan Investments Can Be Used at Offshore Schools - 8/30/2002 |
| IRA and QP Benefits Payable to Trusts for Children Create Uncertainty - 8/22/2002 |
| Sale of Policy from One ILIT to Another Raises Income Tax and Liability Issues - 8/22/2002 |
| Strategies for Locating Life Insurance Coverage - 8/14/2002 |
| Quick Take: Treatises on Elder Law and Medicaid Planning - 8/13/2002 |
| Limited Partnerships, and LLCs: Asset Protection Aspects - 7/29/2002 |
| Quick Take: Revisions to Circular 230 Address Conflicts of Interest - 7/29/2002 |
| Second Marriage, Age Difference Produce Planning Challenges - 7/19/2002 |
| Asset Protection Planning for Two-Physician Couple - 7/19/2002 |
| Quick Take: Drafting the IRA Conduit Trust |
| Can 529 Account Owner Deduct Loss? - 7/2/2002 |
| Planners Discuss Merits of LEAP Marketing System - 6/19/2002 |
| Battle of College Savings Vehicles: Sec. 529 Plans vs. Coverdell ESAs - 6/13/2002 |
| Proper Treatment of IRA Conduit Trusts Remains Cloudy - 5/24/2002 |
| Can IRA Payable to Trust Be Rolled Over By Surviving Spouse? - 6/5/2002 |
| Quick Take: Illinois Joins the Ranks of Total Return Unitrust States - 6/1/2002 |
| Strategic GST Planning Affects Structure of Power of Appointment - 5/16/2002 |
| Quick Take: Factors Affecting Valuation Discounts - 5/16/2002 |
| Sophisticated Planning for post-Walton GRATs - 5/1/2002 |
| Update on Charitable IRA Rollover Legislation - 4//25/2002 |
| Practitioners Discuss Document Binding and Delivery Practices - 4/24/2002 |
| Upromise and BabyMint Help Shoppers to Build 529 Accounts - 4/5/2002 |
| Lump Sum Distribution and Contribution to CRUT Can Be Combined - 4/16/2002 |
| Form 709 and the GST Exemption Allocation - 4/5/2002 |
| Using An IRA to Avoid the Wash Sale Rule: Too Good to Be True? - 4/3/2002 |
| States, Seeking to Protect Death Tax Revenue, Turn Back the Clock - 3/25/2002 |
| Quick Take: ABA Publishes Planning for Retirement Benefits Outline - 3/23/2002 |
| IRS Approves Early Termination of CRT - 3/14/2002 |
| Quick Take: Planning for Continuation of Solo Law Practice - 2/28/2002 |
| Using the Estate Trust to Achieve a Basis Step-Up for Marital Assets - 2/27/2002 |
| Quick Take: Article Analyzes Split Dollar Notice 2002-8 - 2/28/2002 |
| Quick Take: New Web Address for IRS Letter Rulings, EO Search - 2/19/2002 |
| Structuring Crummey Withdrawal Powers - 2/15/2002 |
| Plain Language Drafting: Worth the Effort - 2/13/2002 |
| Quantifying Discounts for Fractional Real Estate Interests - 2/13/2002 |
| When Does Decedent's Final Tax Year End? - 2/11/2002 |
| Quick Take: IRS Chart Itemizes Taxpayer Authorization Options - 2/11/2002 |
| QPRTs and Split Gifts: Not-So-Perfect Together - 2/7/2002 |
| Quick Take: No Appeal in Walton Case - 2/1/2002 |
| Grandparent's Gifts to ILIT Produce GST Complications - 1/31/2002 |
| Can CRT Invest in Fixed-Term Annuity? - 1/31/2002 |
| Quick Take: Long Term Care Insurance Settlement Offers Options to Clients - 1/25/2002 |
| FDIC Insurance Rules on Revocable Trusts Can Be Tricky - 1/23/2002 |
| Enron Scandal Spurs Renewed Discussion of MDPs - 1/20/2002 |
| Quick Take: CUSIP Numbers Are Back on the Web - 1/14/2002 |
| Reports Summarize 2002 Heckerling Proceedings - 1/9/2002 |
| Quick Take: Heckerling Conference Gets Under Way in Miami - 1/7/2002 |
| IRS Ruling Allows Exchange of CRUT Interest for Gift Annuity - 1/3/2002 |
| IRS Adopts New Procedures for Obtaining Tax ID Numbers - 12/27/2001 |
| Flat Fees vs. The Hourly Rate: Billing for Estate Planning - 12/25/2001 |
| Appointing a "Special Guardian" To Receive ILIT Crummey Notices - 12/13/2001 |
| Using Community Property to Fund an ILIT - 12/5/2001 |
| PLR 200101021 Boosts Joint Revocable Living Trust - 12/2/2001 |
| Using IRA Money to Purchase Life Insurance: The Pension Rollback Technique - 11/14/2001 |
| Valuation of Securities During the September 11 Market Closure - 11/14/2001 |
| Quick Take: Does Vineyard Prevent QPRT Eligibility? - 11/13/2001 |
| IRS Publication Offers Guidance on Titling Inherited IRA - 11/1/2001 |
| Is Appraisal Necessary for Small FLP Gift? - 10/31/2001 |
| Quick Take: Should Drafting Attorney Serve as Trustee? - 10/17/2001 |
| Medicaid Planning Strategies and Ethics - 10/9/2001 |
| Strategies for Keeping a Vacation Home in the Family - 10/12/2001 |
| Quick Take: Practitioners Compare Tax Research Services - 10/5/2001 |
| Is Cross-Ownership of Life Insurance Useful? - 10/2/2001 |
| Quick Take: Gift Tax Annual Exclusion Expected to Rise to $11,000 in 2002 - 10/2/2001 |
| Moving Assets from UTMA or Trust to 529 Plan Presents Challenges - 9/5/2001 |
| Quick Take: Articles Explain Trust Protector Uses and Benefits - 9/26/2001 |
| Questions Remain When Estate or Dynasty Trust is named as IRA or Qualified Plan Beneficiary - 8/31/2001 |
| The Survivorship Access Trust: Flexibility Plus Estate Exclusion? - 9/13/2001 |
| Bill Would Provide Estate, Income Tax Relief to Terrorist Victims - 9/13/2001 |
| Quick Take: September 11 Fund Will Assist Victims and Families |
| Is Health Care Power of Attorney for Spouse Necessary? - 9/6/2001 |
| Quick Take: Article Itemizes Planning Strategies Under New Tax Law - 9/3/2001 |
| Quick Take: Procedures for Transferring Savings Bonds to Revocable Trust - 8/31/2001 |
| Power of Attorney Can Help Provide Flexibility Under EGTRRA - 8/30/2001 |
| IRS Debunks Tax Scam Myths - 8/24/2001 |
| Marketability and Control Discounts: Using Public Companies as a Benchmark - 8/20/2001 |
| EGTRRA Tax Rebates to Deceased Taxpayers Raise Issues - 8/13/2001 |
| Living Trusts vs. Wills: An Ongoing Debate - 8/2/2001 |
| Quick Take: Comparing Discounts for Securities FLPs - 8/8/2001 |
| Quick Take: Article Details Assets Protection Features of Life Insurance and Annuities - 8/7/2001 |
| Quick Take: States Begin to React to EGTRRA's Reduction of State Death Tax Credit - 8/6/2001 |
| Deemed Sale of Personal Residence: Clever Plan or Risky Ploy? - 8/4/2001 |
| Quick Take: Treasury Finalizes Regs on Automatic 706 Extensions - 7/30/2001 |
| Structuring Hanging Crummey Withdrawal Powers - 7/27/2001 |
| Quick Take: ABA Publishes Analysis of New Tax Law - 7/27/2001 |
| Quick Take: Lawyers Weekly Article Explores Retirement Plan Changes - 7/24/2001 |