Carryover basis: planning and drafting issues

Article Abstract:

An overview of the new carryover basis rules established under the Economic Growth and Tax Relief Reconciliation Act of 2001 is provided. Topics include carryover basis planning, marital planning, stock agreements for closely held businesses, and the executor's responsibility to determine which assets will benefit from a basis adjustment.

Analysis, Financial planning, Powers and duties, Basis (Taxation), Executors and administrators, Executors

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Key issues to consider when drafting life insurance trusts

Article Abstract:

The author highlights 21 practical provisions to consider when creating irrevocable life insurance trusts to increase their flexibility.

Life insurance trusts

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Avoiding the attribution rules in redemptions by estates and trusts

Article Abstract:

The author discusses how some aspects of the tax attribution rules can be avoided when estates or trusts redeem stock.

Taxation, Capital gains tax, Stock redemption, Attribution rules (Taxation)

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