Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Banking and Finance Law

2015

Samuel A. Donaldson

Articles 1 - 16 of 16

Full-Text Articles in Law

Understanding Grantor Trusts, Samuel Donaldson Nov 2015

Understanding Grantor Trusts, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson Nov 2015

The Best Arrow In The Quiver: Qualified Personal Residence Trusts In Contemporary Estate Planning, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx Nov 2015

Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx

Samuel A. Donaldson

No abstract provided.


The Estate Planner's Guide To S Corporations, Samuel Donaldson Nov 2015

The Estate Planner's Guide To S Corporations, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson Nov 2015

Contemporary Estate Planning Paradigms For Married Couples, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


A Hitchhiker's Guide To International Estate Planning: Estate Planning For United States Citizens With Assets Abroad And For Nonresidents With United States Assets, Samuel Donaldson Nov 2015

A Hitchhiker's Guide To International Estate Planning: Estate Planning For United States Citizens With Assets Abroad And For Nonresidents With United States Assets, Samuel Donaldson

Samuel A. Donaldson

This article offers an overview of the common estate planning issues faced by practitioners when their clients are U.S. citizens with business and investment activates outside the U.S. or nonresidents with U.S. business or investment activities.


International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson Nov 2015

International Taxation: Corporate And Individual, Philip Postlewaite, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2009, Samuel Donaldson Nov 2015

Recent Developments - 2009, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2013, Samuel Donaldson Nov 2015

Recent Developments - 2013, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2013


Recent Developments - 2012, Samuel Donaldson Nov 2015

Recent Developments - 2012, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2012


The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore Nov 2015

The Expanded Role Of (Defective) Grantor Trusts, Samuel Donaldson, M. Moore

Samuel A. Donaldson

No abstract provided.


Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson Nov 2015

Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson Nov 2015

Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson

Samuel A. Donaldson

Family partnerships and family limited liability companies are typically formed for reasons of efficiency, succession, and valuation. But all good things come to an end. Owners of a family partnership opt for liquidation in a variety of situations, usually following the death of the founding owner(s). Although most practitioners recall that the liquidation of a partnership is not a taxable event, few remember that as many as three Code provisions can come into play upon the liquidation of a family partnership. This article reviews those potential income tax traps and uses two examples to illustrate their coordination and application in …


Determining Treaty Eligibility For Hybrid Entities And Their Owners, Philip Postlewaite, Samuel Donaldson, Allison Christians Nov 2015

Determining Treaty Eligibility For Hybrid Entities And Their Owners, Philip Postlewaite, Samuel Donaldson, Allison Christians

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2010, Samuel Donaldson Nov 2015

Recent Developments - 2010, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.


Recent Developments - 2014, Samuel Donaldson Nov 2015

Recent Developments - 2014, Samuel Donaldson

Samuel A. Donaldson

three of the nation’s foremost estate planning experts, will guide you through the most significant legislative, regulatory and case law developments of 2014\