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Full-Text Articles in Law
Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper
Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper
ACTEC Law Journal
No abstract provided.
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch
Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch
ACTEC Law Journal
No abstract provided.
Presumed Equal: Shares Of Cotenants, John V. Orth
Presumed Equal: Shares Of Cotenants, John V. Orth
ACTEC Law Journal
No abstract provided.
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee
Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee
ACTEC Law Journal
No abstract provided.
When Can An Ira Or Qualified Plan Invest In A Closely Held Business?, Noel C. Ice
When Can An Ira Or Qualified Plan Invest In A Closely Held Business?, Noel C. Ice
ACTEC Law Journal
No abstract provided.
Remaining Heterogeneity In Trust Investment Law After Twenty-Five Years Of Reform, Trent S. Kiziah
Remaining Heterogeneity In Trust Investment Law After Twenty-Five Years Of Reform, Trent S. Kiziah
ACTEC Law Journal
No abstract provided.
The Gatekeeper Initiative And The Risk-Based Approach To Client Due Diligence: The Imperative For Voluntary Good Practices Guidance For U.S. Lawyers, Kevin L. Shepherd
The Gatekeeper Initiative And The Risk-Based Approach To Client Due Diligence: The Imperative For Voluntary Good Practices Guidance For U.S. Lawyers, Kevin L. Shepherd
ACTEC Law Journal
No abstract provided.
The Case Against The Trust Protector, Alexander A. Bove Jr.
The Case Against The Trust Protector, Alexander A. Bove Jr.
ACTEC Law Journal
No abstract provided.
Innovative Clat Structures: Providing Economic Efficiencies To A Wealth Transfer Workhorse, Paul S. Lee, Turney P. Berry, Martin Hall
Innovative Clat Structures: Providing Economic Efficiencies To A Wealth Transfer Workhorse, Paul S. Lee, Turney P. Berry, Martin Hall
ACTEC Law Journal
No abstract provided.
A Short, Practical Private Placement Life Insurance Primer: Or Why Estate Planners Need To Understand Things Like Facultative Reinsurance, Richard Kagan, Jon Gallo
A Short, Practical Private Placement Life Insurance Primer: Or Why Estate Planners Need To Understand Things Like Facultative Reinsurance, Richard Kagan, Jon Gallo
ACTEC Law Journal
No abstract provided.
Creed Or Code: The Calling Of The Counselor In Advising Families, Ronald D. Aucutt
Creed Or Code: The Calling Of The Counselor In Advising Families, Ronald D. Aucutt
ACTEC Law Journal
No abstract provided.
Charitable Gifts By S Corporations And Their Shareholders: Two Worlds Of Law Collide, Christopher R. Hoyt
Charitable Gifts By S Corporations And Their Shareholders: Two Worlds Of Law Collide, Christopher R. Hoyt
ACTEC Law Journal
This comprehensive article analyzes the rules that apply to, and the tax planning strategies for, a charitable gift of S corporation stock. It describes the interaction of the laws governing S corporations and tax-exempt organizations and describes the best ways to solve the challenges posed by each set of laws. The article also addresses additional challenges that can occur when specific types of tax-exempt organizations own S corporation stock, notably private foundations, donor advised funds, supporting organizations and ESOPs.
From the perspective of both the donor and the charity, three "bad things" happen when S corporation stock is contributed to …
Achieve The Promise -- And Limit The Risk -- Of Multi-Participant Trusts, John P.C. Duncan, Anita M. Sarafa
Achieve The Promise -- And Limit The Risk -- Of Multi-Participant Trusts, John P.C. Duncan, Anita M. Sarafa
ACTEC Law Journal
No abstract provided.