December 2018 Issue
Program Trusts & Estates Primary category Trusts & Estates Published DateTime Nov 28, 2018Committee Report: New Practitioners, Effect of Tax Reform on Real Estate Owners & Investors,...
View ArticleClik here to view.
Safe and Secure
Some constants in an unstable world.Mayhem, mass shootings, political discord, #MeToo, fake news, divisiveness, election meddling, data breaches and sexual misconduct are just a few topics that seem to...
View ArticleClik here to view.
Factors Impacting Charitable Gift Planning
Tax reform, as well as economic and demographic developments, have had an effect.For those who advise clients on the charitable dimension of their estate and financial planning, the past year has been...
View ArticleClik here to view.
Devil in the Details
Legislation, a new Uniform Principal and Income Act and reminders to plan with caution were all issues in 2018.The year 2018 saw a minor legislative change to individual retirement accounts in...
View ArticleClik here to view.
Scrambling to Adjust
Income tax reform has an impact on valuations.Although the noise emanating from Washington, D.C. during the past year was deafening, the valuation environment provided an enclave from the turmoil. No...
View ArticleClik here to view.
Trends and Insights for Family Enterprises In 2018 and Beyond
Five key focus areas to encourage engagement across all generations.Current demographic trends point to a growing wave of sales and transitions of family-owned businesses over the next two decades....
View ArticleClik here to view.
The State of the States: 2018
An update on key planning developments.State legislatures have been very busy on a number of trust and estate-related fronts. Here’s an update on some key planning developments across the country,...
View ArticleClik here to view.
Cryptocurrency—Estate and Charitable Planning and Compliance
Getting up to speed on virtual currencies for fiduciaries, heirs and charities.Bitcoin (which is capitalized when referring to the overall network or concept but is left uncapitalized when referring to...
View ArticleClik here to view.
Best Situs for DAPTs in 2019
A ranking of jurisdictions that offer the best asset protection in light of recent case and the UVTA.Seventeen jurisdictions (or 34 percent of all states) in the United States now have domestic asset...
View ArticleClik here to view.
Tax Reform Spurs Implementation of Planning Strategies
Techniques fiduciaries need to consider.On Jan. 1, 2018, the provisions of the 2017 Tax Cuts and Jobs Act (the Act) became effective. The impact of this comprehensive law won’t be felt by many...
View ArticleTrusts & Estates - 2018 Distinguished Author Awards
Program Trusts & Estates Primary category Trusts & Estates Published DateTime Dec 18, 2018Philanthropy Planning | Rising Stars | Thought Leadership Privacy Settings anonymous user Promote on...
View ArticleJanuary 2019 Issue
Program Trusts & Estates Primary category Trusts & Estates Published DateTime Dec 20, 2018Tax Year in Review 2018, Special Report: A Matter of Perspective, Estate Planning & Taxation, Best...
View ArticleClik here to view.
Tax Law Update: March 2019
David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.• U.S. Supreme Court grants certiorari in case regarding trust nexus—In Kimberley Rice Kaestner...
View ArticleClik here to view.
The Prevention and Cure of Affluenza
Robert F. Sharpe, Jr. explains how clients can combine their love for their heirs with the desire to help them be responsible.Much has been written about the growing concentration of wealth in the...
View ArticleClik here to view.
Making Trust Distributions to Reduce Overall Income Taxes
Charles A. Redd discusses strategies geared towards minimizing the aggregate income taxes of a trust and its beneficiaries.In the aftermath of the American Taxpayer Relief Act of 2012 (ATRA)1 and the...
View ArticleClik here to view.
Where There’s a Will, There’s Family
Pre-mortem validation and no-contest clauses to the rescue!In recent years, many states have enacted pre-mortem validation statutes enabling testators or settlors to take proactive steps to avoid will...
View ArticleClik here to view.
Turn(er)ing Back to Basics With FLPs
Tax Court decision highlights the importance of estate tax apportionment.With all of the political tumult, the all-time high federal exemption rate, the talk of potential new taxes on the wealthy and...
View ArticleClik here to view.
And You Thought U.S. Taxation of Trusts Was Complicated
What if a trust beneficiary moves to Israel?Like the United States, Israel has now moved aggressively to tax local resident beneficiaries on foreign trust income. Until 2014, Israel generally exempted...
View ArticleClik here to view.
Planning for the Sale of a Closely Held Business
A roadmap to help facilitate the processAccording to a recent UBS survey, 41 percent of closely held business owners expect to exit their businesses in the next five years. Many are Baby Boomers who...
View ArticleClik here to view.
Who's in Charge?
A new model for understanding family business ownership.Family businesses are complex in many ways. They’re inevitably a mix of entrepreneurial spirit, family connections, business challenges and...
View Article