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- Estate Planning (32)
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- 132 S. Ct. 1836 (2012) (1)
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- Distribution of Descedents' Estates (1)
- Economic Growth and Tax Relief Reconciliation Act of 2001 (1)
- Employee Benefits (1)
- Employee Retirement Income Security Act of 1974 (1)
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Articles 1 - 30 of 58
Full-Text Articles in Law
Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb
Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb
William & Mary Annual Tax Conference
No abstract provided.
The New World Of Estate Planning After The 2012 Tax Act 15 (Abbreviated Outline) An Estate Planner's Perspective On Recent Tax Developments: The Year In Review, John B. O'Grady, Howard M. Zaritsky
The New World Of Estate Planning After The 2012 Tax Act 15 (Abbreviated Outline) An Estate Planner's Perspective On Recent Tax Developments: The Year In Review, John B. O'Grady, Howard M. Zaritsky
William & Mary Annual Tax Conference
No abstract provided.
Advising Estate Planning Clients After The 2012 Tax Act, Dennis I. Belcher, Charles D. Fox Iv
Advising Estate Planning Clients After The 2012 Tax Act, Dennis I. Belcher, Charles D. Fox Iv
William & Mary Annual Tax Conference
No abstract provided.
Setting The Statute Of Limitations In United States V. Home Concrete & Supply, Llc, 132 S. Ct. 1836 (2012), Joan I. Oppenheimer
Setting The Statute Of Limitations In United States V. Home Concrete & Supply, Llc, 132 S. Ct. 1836 (2012), Joan I. Oppenheimer
William & Mary Annual Tax Conference
No abstract provided.
An Objective View Of Insurance: Advanced Life Insurance Planning Case Studies (Slides), Thomas J. Pauloski
An Objective View Of Insurance: Advanced Life Insurance Planning Case Studies (Slides), Thomas J. Pauloski
William & Mary Annual Tax Conference
No abstract provided.
When Estate Planning Gets Mugged By Reality: A Cautionary Tale Of Our Times (Slides), Neil L. Rose, Edith E. Weiss
When Estate Planning Gets Mugged By Reality: A Cautionary Tale Of Our Times (Slides), Neil L. Rose, Edith E. Weiss
William & Mary Annual Tax Conference
No abstract provided.
The 2010 Tax Act's Impact On Estate Planning
The 2010 Tax Act's Impact On Estate Planning
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Next Generation: Installment Sale To An Intentionally Defective Grantor Trust, John B. O'Grady
Planning For The Next Generation: Installment Sale To An Intentionally Defective Grantor Trust, John B. O'Grady
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For 2010 And Beyond, Ronald D. Aucutt
Estate Planning For 2010 And Beyond, Ronald D. Aucutt
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For Real Estate Investors, Farhad Aghdami
Estate Planning For Real Estate Investors, Farhad Aghdami
William & Mary Annual Tax Conference
No abstract provided.
Planning With Grantor Trusts, A. Christopher Sega, Mary Ann Mancini
Planning With Grantor Trusts, A. Christopher Sega, Mary Ann Mancini
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For Entrepeneurs, Mary Ann Mancini, Stefan F. Tucker
Estate Planning For Entrepeneurs, Mary Ann Mancini, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Planning To Pay Estate Taxes, Louis A. Mezzullo
Planning To Pay Estate Taxes, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For Real Estate, Mary Ann Mancini, Stefan F. Tucker
Estate Planning For Real Estate, Mary Ann Mancini, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning Topics, W. Birch Douglass Iii, Dee Ann Remo, Michael L. Layman
Estate Planning Topics, W. Birch Douglass Iii, Dee Ann Remo, Michael L. Layman
William & Mary Annual Tax Conference
No abstract provided.
The Effect Of Volatility On Wealth Transfer Strategies In Light Of The 2001 Tax Act, David J. Wolfert
The Effect Of Volatility On Wealth Transfer Strategies In Light Of The 2001 Tax Act, David J. Wolfert
William & Mary Annual Tax Conference
No abstract provided.
Hot Topics: Practical Estate Planning And Drafting After The Tax Act Of 2001, John B. O'Grady
Hot Topics: Practical Estate Planning And Drafting After The Tax Act Of 2001, John B. O'Grady
William & Mary Annual Tax Conference
No abstract provided.
A Dozen Things Not To Assume In Gift Planning, W. Birch Douglass Iii
A Dozen Things Not To Assume In Gift Planning, W. Birch Douglass Iii
William & Mary Annual Tax Conference
No abstract provided.
Wealth Preservation With Asset Protection Trusts, Gideon Rothschild
Wealth Preservation With Asset Protection Trusts, Gideon Rothschild
William & Mary Annual Tax Conference
No abstract provided.
The Conflict Between Retirement Planning And Estate Planning: Integrated Qualified-Plan Distributions And Retirement Planning, Bruce J. Temkin
The Conflict Between Retirement Planning And Estate Planning: Integrated Qualified-Plan Distributions And Retirement Planning, Bruce J. Temkin
William & Mary Annual Tax Conference
No abstract provided.
Current Issues In Life Insurance Planning, Lawrence Brody
Current Issues In Life Insurance Planning, Lawrence Brody
William & Mary Annual Tax Conference
No abstract provided.
Practical Problems Encountered In Federal Estate And Gift Tax Audits, W. Birch Douglass Iii, Kirkland M. Kelley
Practical Problems Encountered In Federal Estate And Gift Tax Audits, W. Birch Douglass Iii, Kirkland M. Kelley
William & Mary Annual Tax Conference
No abstract provided.
Making Retirement Benefits Payable To Trusts, Natalie B. Choate
Making Retirement Benefits Payable To Trusts, Natalie B. Choate
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For Retirement Benefits: Selected Case Studies, Natalie B. Choate
Estate Planning For Retirement Benefits: Selected Case Studies, Natalie B. Choate
William & Mary Annual Tax Conference
No abstract provided.
Planning For Qualified Retirement Plan Benefits And Iras, Louis A. Mezzullo
Planning For Qualified Retirement Plan Benefits And Iras, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
Valuation Issues In Intra-Family Transfers, Louis A. Mezzullo
Valuation Issues In Intra-Family Transfers, Louis A. Mezzullo
William & Mary Annual Tax Conference
No abstract provided.
The Pitfalls And Problems Of The Generation-Skipping Tax, John B. O'Grady
The Pitfalls And Problems Of The Generation-Skipping Tax, John B. O'Grady
William & Mary Annual Tax Conference
No abstract provided.
Toward A Practical Estate-Tax Exclusion For Family-Run Businesses: Analysis Of Section 2033a And Proposal For Reform, Eric D. Chason, Robert T. Danforth
Toward A Practical Estate-Tax Exclusion For Family-Run Businesses: Analysis Of Section 2033a And Proposal For Reform, Eric D. Chason, Robert T. Danforth
Faculty Publications
In a previous work appearing in this Journal, the authors proposed an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth. In this Article, the authors analyze, in the context of their earlier work, the new estate-tax exclusion for closely held businesses (section 2033A) created by the Taxpayer Relief Act of 1997. The authors describe the features of a practical family-run business exclusion and conclude that section 2033A, in its present form, fails as a practical exclusion. The authors catalogue those elements of section 2033A that should be retained and propose reforms of those …
Death And Pass Through Entities, Alan S. Acker, W. Birch Douglass Iii, T. Randolph Harris
Death And Pass Through Entities, Alan S. Acker, W. Birch Douglass Iii, T. Randolph Harris
William & Mary Annual Tax Conference
No abstract provided.
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth
Faculty Publications
The authors argue that the goals of estate and gift taxation are not served by taxing closely held businesses when the recipient of the business actively participates in its operation. Further, the authors suggest that taxing closely held businesses tends to harm capital production. The authors propose an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth.