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Articles 1 - 17 of 17

Full-Text Articles in Law

Front Matter Dec 2011

Front Matter

ACTEC Law Journal

No abstract provided.


Dead Hand Investing: The Enforceability Of Trust Investment Directives, Jeffrey A. Cooper Dec 2011

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 Dec 2011

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 Dec 2011

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 Dec 2011

Representing The Fiduciary: To Whom Does The Attorney Owe Duties?, Kennedy Lee

ACTEC Law Journal

No abstract provided.


Front Matter Sep 2011

Front Matter

ACTEC Law Journal

No abstract provided.


When Can An Ira Or Qualified Plan Invest In A Closely Held Business?, Noel C. Ice Sep 2011

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 Sep 2011

Remaining Heterogeneity In Trust Investment Law After Twenty-Five Years Of Reform, Trent S. Kiziah

ACTEC Law Journal

No abstract provided.


Front Matter Jun 2011

Front Matter

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 Jun 2011

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. Jun 2011

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 Jun 2011

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 Jun 2011

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.


Front Matter Mar 2011

Front Matter

ACTEC Law Journal

No abstract provided.


Creed Or Code: The Calling Of The Counselor In Advising Families, Ronald D. Aucutt Mar 2011

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 Mar 2011

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 Mar 2011

Achieve The Promise -- And Limit The Risk -- Of Multi-Participant Trusts, John P.C. Duncan, Anita M. Sarafa

ACTEC Law Journal

No abstract provided.