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Review of Reviews: “The European Succession Regulation and the Arbitration of...
S.I. Strong, professor of law at University of Missouri School of Law in Columbia, Mo.Professor S.I. Strong’s groundbreaking article focuses on the future of arbitration of trust and estate disputes...
View ArticleTrusts & Estates Magazine August 2018 Issue
Program Trusts & Estates Primary category Trusts & Estates Published DateTime Jul 27, 2018The WealthManagement.com journal for estate-planning professionals Privacy Settings paid premium...
View ArticleSpecial Report: Charitable Giving
Uncertain times call for donor soul searching and a willingness to give... Download this special supplement from WealthManagement.com. Printer-friendly version
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Getting Vertical
Private equity, venture capital and hedge fund estate-planning pitfalls.Trusts and estates attorneys who work with clients who run private equity (PE), venture capital (VC) and hedge funds regularly...
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A Multidisciplinary Approach to the New Tax Law
Greater complexity warrants greater collaboration.Representing the largest overhaul of the U.S. Tax Code in more than 30 years, the Tax Cuts and Jobs Act of 2017 (the Act) was supposed to provide tax...
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How ING Trusts Can Offset Adverse Effects of Tax Law: Part I
Completed gifts or not, their time has arrived.The Tax Cuts and Jobs Act (the Act) has radically changed income and estate taxation for many Americans, calling for new approaches to various aspects of...
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Cahill, Powell and the Ongoing Evolution Of IRC Section 2036(a)(2)
Ruling makes split-dollar arrangements less attractive and potentially impacts other planning techniques.In Estate of Richard E. Cahill, et al. v. Commissioner,1 the Tax Court denied partial summary...
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The Human Side of Estate Planning: Part II
Three psychological phenomena that happen in every engagement.In the first installment of this three-part article, I provided evidence that a good estate-planning result doesn’t occur in a majority of...
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The UTC—Anything but Uniform in the Courts
States need to consider more competitive trust legislation.A majority of states have adopted some version of the model Uniform Trust Code (UTC). Drafted by the Uniform Law Commission in 2000, the UTC...
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Prioritizing an ESG Mindset as an Operating Strategy in Private Equity
Place values and people first.Actively employing operational practices guided by the environmental, social and governance (ESG) framework within a private equity (PE) portfolio gives the fund its best...
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Positioning Portfolios for a Rising Rate Environment
Success requires consideration of changes in the shape of the yield curve.In 1981, the yield on the 10-year U.S. Treasury bond peaked at 15.3 percent. For the next 35 years, investors enjoyed a...
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Positioning Portfolios for the Eventual Bear Market
Calibrate responses to current conditions.While it’s important to know how to manage your clients’ investments through a period of rising interest rates,1 don’t take your eyes off the other side of the...
View ArticleSeptember 2018 Issue
Program Trusts & Estates Primary category Trusts & Estates Published DateTime Sep 06, 2018 Privacy Settings paid premium Promote on Site List and RSS Allow in RSS feed: Google News Flag:...
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Tax Law Update: October 2018
David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.• Proposed regulations under Internal Revenue Code Section 199A reduce income tax planning...
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Tips From the Pros: Anticipating the Unanticipated With Trust Planning
Al W. King III suggests drafting detailed and flexible trusts to ensure that a grantor’s intent is followed, especially because an unforeseen issue can arise. Individuals can’t anticipate many possible...
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Estate Planning in the New Tax and Societal Environment
A holistic, yet practical, view of recent changes.Much has already been written about the tax changes made by the Tax Cuts and Jobs Act of 2017 (the Act). Articles have explained how the Act...
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Giving or Leaving IRA Assets to Charity
Some issues and problems.For years, charities in the United States have promoted the so-called “individual retirement account charitable rollover” as well as the idea of leaving IRA assets to charity...
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The Gumby Trust: Creating Flexibility
Fourteen recommendations to consider for our exponentially changing world.The 2017 Tax Cuts and Jobs Act (the Act) dramatically changed trust planning. But many of those provisions sunset, and it’s...
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The Human Side of Estate Planning: Part III
Helping clients face common fears.In the first installment of this series, I introduced a model, “The Path of Most Resistance,” which illustrates why a good estate-planning result is so hard to...
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Miscommunications Between Donors And Donees
Noble intentions don’t always translate to the best results.In the last six months, three interesting cases of controversy-generating philanthropy emerged. All represented some kind of fundamental...
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