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Negotiating a Transformational Gift
What to expect when your institution seeks (and maybe secures) the largest donation in its history. Is your institution’s gift acceptance policy (GAP) ready for a stress test? It will need to be,...
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Out of Control: The Indirect Self-Dealing Rules
The regulations are fraught with ambiguity. Many practitioners and other advisors who have regular dealings with private foundation (PFs) are well aware of the direct self-dealing rules, which...
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Leave it All to Charity, Not Chance
Challenges faced when donating business assets to a private foundation. Leaving significant assets to charity may be admirable, but not necessarily simple. Let’s focus on leaving business assets to a...
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How to Create a Well-Designed Gift Agreement
Donors and philanthropic institutions should work together to try to mesh their differing goals. Thoracic surgeon Dr. Perry Cardium has made a fortune both through his medical practice and through...
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Ten Planned Giving Concepts for Charitable Baby Boomers
Solutions to their unique concerns. Since the 1970s, the Baby Boomer generation (those born between 1946-1964) has been fanatically studied. Are there patterns that can help us understand how this...
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Family Engagement and Communication
Philanthropy plays a central role. Leo Tolstoy began his classic novel Anna Karenina with this memorable line: “All happy families are alike: each unhappy family is unhappy in its own way.” The gist...
View ArticleOctober 2019 Issue
Program Trusts & Estates Primary category Trusts & Estates Publish Date Sep 23, 2019 Gating level paid premium Promote in Site List Promote in RSS: Promote in Google News: Syndicate: Target...
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Drafting Trusts to Stand the Test of Time
Communicate your client’s intent, build in flexibility and lay the foundation for an enduring fiduciary succession plan. A majority of states have repealed or extended the rule against perpetuities,...
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Review of Reviews:“The Law of High-Wealth Exceptionalism,” 71 Ala. L. Rev. __...
Allison Anna Tait, associate professor of law at University of Richmond School of Law in Richmond, Va. The oft-quoted (and frequently misquoted) lines by F. Scott Fitzgerald, “Let me tell you about...
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Review of Reviews: “Blockchain Wills,” Ind. L. J. (forthcoming 2019)
Bridget J. Crawford, professor of law at Pace University School of Law in White Plains, N.Y. Professor Bridget J. Crawford has written a very interesting paper, “Blockchain Wills,” that’s really two...
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Review of Reviews: “Trusting Marriage,” U.C. Irvine L. Rev. (forthcoming)
Allison Anna Tait, associate professor of law at University of Richmond School of Law in Richmond, Va. In “Trusting Marriage,” an oxymoron or double entendre depending on one’s optimism with regard to...
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Review of Reviews: “Transgender Beneficiaries: In Becoming Who You Are, Do...
Ashleigh Rousseau, law clerk at Lieb at Law P.C., Smithtown, N.Y. What if William Smith executes a will using the phrase “to my son, Joseph.” Before William dies, Joseph embraces her gender identity...
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Review of Reviews: “Preparing to Age in Place: The Role of Medicaid Waivers...
Tara Sklar, professor of health law and director of the Graduate Health Sciences programs at the University of Arizona, James E. Rogers College of Law in Tucson, Ariz., and Rachel Zuraw, L.L.M....
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Expatriation as an Out-of-Body Experience
Pitfalls and planning for the dreaded U.S. inheritance tax. Most U.S. cross-border tax advisors concentrate on the income tax side of expatriation. In the year when U.S. citizenship or permanent...
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Repatriation: Deferral and Estate Implications
Dealing with the transition tax imposed by the Tax Cuts and Jobs Act. While the Tax Cuts and Jobs Act (TJCA) produced many complicated changes that practitioners are still studying and debating,...
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Attribution After the TCJA
A downward spiral of unintended consequences. As many readers are aware, the Tax Cuts and Jobs Act of 2017 (TCJA) dramatically changed the rules governing controlled foreign corporations (CFCs),...
View ArticleNovember 2019 Issue
Program Trusts & Estates Primary category Trusts & Estates Publish Date Nov 01, 2019 Gating level paid premium Promote in Site List Promote in RSS: Promote in Google News: Syndicate: Target...
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Can a Grantor Have His Cake and Eat It Too?
Al W. King III explores unique ways to provide grantors with various options to directly and indirectly remain involved with their assets. Grantors are usually comfortable establishing revocable...
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What’s Happened to Settlor Intent?
State laws become more liberal in permitting trust modifications after the fact. The advent of the current version of the generation-skipping transfer tax is at least partially responsible for the...
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Top Five Innovative Estate-Planning Techniques With Life Insurance
From SLATs to FASTs, here are strategies to discuss with your clients. As we head toward the holiday season, many people may already be dreading the inevitable tiptoeing that occurs at family...
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