Volume 25 Issue 2 --March/April 2013 In many states, life estates in residences are a common estate planning tool.
March 1, 2013
Volume 25 Issue 2 --March/April 2013 In many states, life estates in residences are a common estate planning tool.
March 1, 2013Volume 24 Issue 1 -- January/February 2012 In the seemingly roulette-wheel like process that produces our ever changing estate tax laws, the 2010 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act (the 2010 Act), created another option and possible source of confusion for executors and estate planners to gamble on — exclusion portability.
January 1, 2012Volume 23 Issue 6 -- November/December 2011 While most tax professionals are familiar with handling tax reporting for a typical revocable trust that is treated as a grantor trust for tax purposes, tax reporting for irrevocable grantor trusts can be more complicated.
November 1, 2011Volume 20 Issue 4 -- July/August 2008 Back in the 1940s, the Army football team had a “Mr.
July 1, 2008Volume 18 Issue 1 -- January/February 2006 In the distress that usually accompanies the death of a business owner, there is often confusion about the roles and capacities of the survivors. It is easy for the business associates or the family survivors of a deceased owner to become confused about who does what to whom and for what reason.
January 1, 2006Volume 15 Issue 2 -- March/April 2003 In the past two issues we have looked at some ways that NEB, a business owner, could transfer his business to his son, STUD, a next-generation owner. This time, we will review one more method and then consider some general problems that commonly arise.
March 1, 2003Volume 15 Issue 1 -- January/February 2003 In Part I of this series, we discussed one way that a business owner (“NEB”) can bring his son (“STUD”) into his stucco business (“Studco”) by making gifts of stock to him. This time, we will look at some other ways NEB can transfer ownership and control of Studco to STUD.
January 1, 2003Volume 14 Issue 6 -- November/December 2002 This is the first in a series of three newsletters on “Small Business Succession” and bringing the younger generation into ownership. Because the subject matter is so broad, it is impossible to cover the basic concepts in one issue.
November 1, 2002Volume 12 Issue 1 -- January/February 2000 On the death of an "S" corporation shareholder, the shareholder's estate or heirs will get a step-up in basis in the stock to the fair market value (FMV) of the stock as of the date of death.
January 1, 2000Volume 11 Issue 1-- January/February 1999 This is the last in a series of newsletters outlining practical approaches to answering your clients’ estate-planning questions, even if estate planning is not your forte.
January 1, 1999Volume 10 Issue 6-- November/December 1998 In our previous issue, we talked about what to do if you are not a whiz at estate planning and a client asks you to examine his Will and Trust.
November 1, 1998Volume 10 Issue 5-- September/October 1998 What do I do with these?
September 1, 1998Volume 10 Issue 2 -- March/April 1998 The final topic in our series of newsletters on business succession will, fittingly, be ruling from the grave. When planning for business succession, the first generation will, far too frequently, reflexively want the children or surviving spouse to assume control of the business.
March 1, 1998Volume 10 Issue 1 -- January/February 1998 Remember our last newsletter about the LONG TRIP TO TIBET?
March 1, 1998Volume 9 Issue 6 -- November/December 1997 What if I Never Returned?
November 1, 1997
