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Taxation-Federal Estate and Gift Commons

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Full-Text Articles in Taxation-Federal Estate and Gift

Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb Nov 2016

Aligning The Stars- Estate Planning For Entrepreneurs In Interesting Times, Stefan F. Tucker, Tammara Langlieb

William & Mary Annual Tax Conference

No abstract provided.


The New World Of Estate Planning After The 2012 Tax Act 15 (Abbreviated Outline) An Estate Planner's Perspective On Recent Tax Developments: The Year In Review, John B. O'Grady, Howard M. Zaritsky Nov 2014

The New World Of Estate Planning After The 2012 Tax Act 15 (Abbreviated Outline) An Estate Planner's Perspective On Recent Tax Developments: The Year In Review, John B. O'Grady, Howard M. Zaritsky

William & Mary Annual Tax Conference

No abstract provided.


An Objective View Of Insurance: Advanced Life Insurance Planning Case Studies (Slides), Thomas J. Pauloski Nov 2012

An Objective View Of Insurance: Advanced Life Insurance Planning Case Studies (Slides), Thomas J. Pauloski

William & Mary Annual Tax Conference

No abstract provided.


When Estate Planning Gets Mugged By Reality: A Cautionary Tale Of Our Times (Slides), Neil L. Rose, Edith E. Weiss Nov 2012

When Estate Planning Gets Mugged By Reality: A Cautionary Tale Of Our Times (Slides), Neil L. Rose, Edith E. Weiss

William & Mary Annual Tax Conference

No abstract provided.


The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison Nov 2012

The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison

Pepperdine Law Review

No abstract provided.


The 2010 Tax Act's Impact On Estate Planning Nov 2011

The 2010 Tax Act's Impact On Estate Planning

William & Mary Annual Tax Conference

No abstract provided.


The Politics And Policy Of The Estate Tax – Past, Present, And Future, Michael J. Graetz Jan 2011

The Politics And Policy Of The Estate Tax – Past, Present, And Future, Michael J. Graetz

Faculty Scholarship

This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the University of Miami’s Heckerling Estate Planning Institute on January 11, 2011. It reviews the history of the estate tax, discusses the politics of its bizarre repeal for the year 2010 only, and outlines the forces that led to reinstatement of the tax for 2011 and 2012 with a $5 million exemption and 35 percent top rate. The paper makes clear that the coalition pushing for repeal of the estate tax will continue to work to eliminate it and also explores potential broader implications of …


Estate Planning For 2010 And Beyond, Ronald D. Aucutt Nov 2009

Estate Planning For 2010 And Beyond, Ronald D. Aucutt

William & Mary Annual Tax Conference

No abstract provided.


Estate Planning For Real Estate Investors, Farhad Aghdami Nov 2008

Estate Planning For Real Estate Investors, Farhad Aghdami

William & Mary Annual Tax Conference

No abstract provided.


Estate Planning For Entrepeneurs, Mary Ann Mancini, Stefan F. Tucker Nov 2006

Estate Planning For Entrepeneurs, Mary Ann Mancini, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Estate Planning For Real Estate, Mary Ann Mancini, Stefan F. Tucker Nov 2005

Estate Planning For Real Estate, Mary Ann Mancini, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Estate Planning Topics, W. Birch Douglass Iii, Dee Ann Remo, Michael L. Layman Nov 2003

Estate Planning Topics, W. Birch Douglass Iii, Dee Ann Remo, Michael L. Layman

William & Mary Annual Tax Conference

No abstract provided.


Hot Topics: Practical Estate Planning And Drafting After The Tax Act Of 2001, John B. O'Grady Dec 2001

Hot Topics: Practical Estate Planning And Drafting After The Tax Act Of 2001, John B. O'Grady

William & Mary Annual Tax Conference

No abstract provided.


The Conflict Between Retirement Planning And Estate Planning: Integrated Qualified-Plan Distributions And Retirement Planning, Bruce J. Temkin Dec 2000

The Conflict Between Retirement Planning And Estate Planning: Integrated Qualified-Plan Distributions And Retirement Planning, Bruce J. Temkin

William & Mary Annual Tax Conference

No abstract provided.


Wealth Preservation With Asset Protection Trusts, Gideon Rothschild Dec 2000

Wealth Preservation With Asset Protection Trusts, Gideon Rothschild

William & Mary Annual Tax Conference

No abstract provided.


Estate Planning For Retirement Benefits: Selected Case Studies, Natalie B. Choate Dec 1999

Estate Planning For Retirement Benefits: Selected Case Studies, Natalie B. Choate

William & Mary Annual Tax Conference

No abstract provided.


Planning For Qualified Retirement Plan Benefits And Iras, Louis A. Mezzullo Dec 1999

Planning For Qualified Retirement Plan Benefits And Iras, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.


Making Retirement Benefits Payable To Trusts, Natalie B. Choate Dec 1999

Making Retirement Benefits Payable To Trusts, Natalie B. Choate

William & Mary Annual Tax Conference

No abstract provided.


Death And Pass Through Entities, Alan S. Acker, W. Birch Douglass Iii, T. Randolph Harris Dec 1997

Death And Pass Through Entities, Alan S. Acker, W. Birch Douglass Iii, T. Randolph Harris

William & Mary Annual Tax Conference

No abstract provided.


Integrating Qualified Plan Distributions Into The Overall Financial And Estate Plan, Bruce J. Temkin Dec 1995

Integrating Qualified Plan Distributions Into The Overall Financial And Estate Plan, Bruce J. Temkin

William & Mary Annual Tax Conference

No abstract provided.


Determining The Assets Necessary To Retire Including Gift And Estate Planning Applications, Bruce J. Temkin Dec 1995

Determining The Assets Necessary To Retire Including Gift And Estate Planning Applications, Bruce J. Temkin

William & Mary Annual Tax Conference

No abstract provided.


Creative Uses Of Split Dollar Life Insurance, John H. Milne Dec 1995

Creative Uses Of Split Dollar Life Insurance, John H. Milne

William & Mary Annual Tax Conference

No abstract provided.


Planning For Distributions From Qualified Retirement Plans And Iras, Louis A. Mezzullo Dec 1995

Planning For Distributions From Qualified Retirement Plans And Iras, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.


Estate Planning Developments And Techniques, W. Birch Douglass Iii, John A. Wallace Dec 1994

Estate Planning Developments And Techniques, W. Birch Douglass Iii, John A. Wallace

William & Mary Annual Tax Conference

No abstract provided.


Hot Topics And Practical Tips In Estate Planning, Edward Jay Beckwith Dec 1993

Hot Topics And Practical Tips In Estate Planning, Edward Jay Beckwith

William & Mary Annual Tax Conference

No abstract provided.


Postmortem Tax Planning: It's Truly Never Too Late To Save Taxes, John B. O'Grady Dec 1992

Postmortem Tax Planning: It's Truly Never Too Late To Save Taxes, John B. O'Grady

William & Mary Annual Tax Conference

No abstract provided.


Planning For Medicaid Qualification, Louis A. Mezzullo Dec 1991

Planning For Medicaid Qualification, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.


Current Issues In Estate Planning Featuring The Replacement Of Section 2036(C), Ronald D. Aucutt Nov 1990

Current Issues In Estate Planning Featuring The Replacement Of Section 2036(C), Ronald D. Aucutt

William & Mary Annual Tax Conference

No abstract provided.


Post-Mortem Estate Planning, Malcolm A. Moore Dec 1984

Post-Mortem Estate Planning, Malcolm A. Moore

William & Mary Annual Tax Conference

No abstract provided.


Estate Planning For Spouses, W. Birch Douglass Iii Dec 1982

Estate Planning For Spouses, W. Birch Douglass Iii

William & Mary Annual Tax Conference

No abstract provided.