Estates and Trusts Commons^™

Anatomy Of An Anomaly: How The Qdot Credit Provisions Defy Logic And The Principles Of The Marital And Charitable Deductions, Edward A. Mccoyd, Jon Perrelle

ACTEC Law Journal

No abstract provided.

Front Matter

ACTEC Law Journal

No abstract provided.

Major Reforms Of The Property Restatement And The Uniform Probate Code: Reformation, Harmless Error, And Nonprobate Transfers, John H. Langbein

ACTEC Law Journal

In late 2011, the American Law Institute published the third and final volume of the Restatement (Third) of Property: Wills and Other Donative Transfers. In March 2012, the Restatement's two reporters, Professors Lawerence W. Waggoner and John H. Langbein, presented the Joseph Trachtman Memorial Lecture at the annual meeting of the American College of Trust and Estate Counsel in Miami Beach. Introducing the two lecturers, ACTEC President Mary Radford described them as "two icons in our field, [who] have had a hand in every major development in trust and estate law that has occurred over the past three decades..." In …

What's In The Third And Final Volume Of The New Restatement Of Property That Estate Planners Should Know About, Lawrence W. Waggoner

ACTEC Law Journal

No abstract provided.

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

ACTEC Law Journal

No abstract provided.

Front Matter

ACTEC Law Journal

No abstract provided.

Presumed Equal: Shares Of Cotenants, John V. Orth

ACTEC Law Journal

No abstract provided.

Estate Tax Deductions For Interest Paid On Loans Taken In Order To Pay Estate Taxes, Daniel Baltuch

ACTEC Law Journal

No abstract provided.

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

ACTEC Law Journal

No abstract provided.

Front Matter

ACTEC Law Journal

No abstract provided.

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

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

ACTEC Law Journal

No abstract provided.

Front Matter

ACTEC Law Journal

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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.

The Case Against The Trust Protector, Alexander A. Bove Jr.

ACTEC Law Journal

No abstract provided.

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

ACTEC Law Journal

No abstract provided.

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 …

Front Matter

ACTEC Law Journal

No abstract provided.

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

ACTEC Law Journal

No abstract provided.

Front Matter

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.

ACTEC Law Journal

No abstract provided.

Reducing Estate And Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation And Arbitration, Jonathan G. Blattmachr

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

ACTEC Law Journal

No abstract provided.

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 …

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

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 …