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Articles 1 - 7 of 7
Full-Text Articles in Law
Charitable Gifts Made By S Corporations: Opportunities And Challenges, Christopher R. Hoyt
Charitable Gifts Made By S Corporations: Opportunities And Challenges, Christopher R. Hoyt
ACTEC Law Journal
This article examines the tax opportunities and tax hazards when a subchapter S corporation makes a charitable gift. The article demonstrates that usually the shareholders of an S corporation and the charity are both better off when an S corporation makes a charitable gift compared to having a shareholder make a charitable gift of S corporation stock. Either way, the income tax benefit will be on the S corporation shareholder's personal income tax return. By having the S corporation make the gift, the parties avoid the "three bad things" that happen when a shareholder donates S corporation stock. The problems …
Reducing Estate And Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation And Arbitration, Jonathan G. Blattmachr
Reducing Estate And Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation And Arbitration, Jonathan G. Blattmachr
ACTEC Law Journal
No abstract provided.
Resisting The Contractarian Insurgency: The Uniform Trust Code, Fiduciary Duty, And Good Faith In Contract, Frederick R. Franke Jr.
Resisting The Contractarian Insurgency: The Uniform Trust Code, Fiduciary Duty, And Good Faith In Contract, Frederick R. Franke Jr.
ACTEC Law Journal
No abstract provided.
Protection Of Inherited Iras, James L. Boring, Richard R. Gans, Meghan E. Gearhart, Nancy Schmidt Roush, Susan B. Slater-Jansen
Protection Of Inherited Iras, James L. Boring, Richard R. Gans, Meghan E. Gearhart, Nancy Schmidt Roush, Susan B. Slater-Jansen
ACTEC Law Journal
No abstract provided.
Managing Family Wealth Through A Private Trust Company, Alan V. Ytterberg, James P. Weller
Managing Family Wealth Through A Private Trust Company, Alan V. Ytterberg, James P. Weller
ACTEC Law Journal
No abstract provided.
I Dig It, But Congress Shouldn't Let Me: Closing The Idgt Loophole, Daniel L. Ricks
I Dig It, But Congress Shouldn't Let Me: Closing The Idgt Loophole, Daniel L. Ricks
ACTEC Law Journal
By combining three tools that independently are beneficial to taxpayers, clever estate planners have devised a transaction - the installment sale of discounted assets to an intentionally defective grantor trust - that saves their ultra-wealthy clients millions of dollars in estate and gift taxes. This transaction, which is a foundational part of many estate plans, takes advantage of rules that Congress never intended to be used in this way. Becasue the Internal Revenue Service has conceded its inability to challenge the transaction based on current law, any solution lies with Congress. This Article proposes an amendment to § 2036 that …