| Estate Planning 1993 |
| Title | Subject | Authors |
|---|
| AIDS statistics and life insurance claims. | Law | Saks, Howard J. |
| Antenuptial agreement didn't waive surviving spouse's right to retirement plan benefit. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Anti-estate freeze rules can have wide scope. | Law | Warnken, Wayne L., Champine, Pamela R. |
| A "shell" corp. may be a good devisee of contaminated realty. | Law | Dorsey, John C., Nunnallee, Walter H. |
| CA-5 reverses Tax Court and upholds QTIP despite executor's discretion to make the election. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Charitable trust can be used to convey stock in close corp. | Law | Krasity, Kenneth A. |
| Charitable trusts analyzed by courts. (Illinois, West Virginia) | Law | Volkmer, Ronald R. |
| Checks are gifts in year given and deposited under relation-back doctrine. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Contingent power resulted in inclusion of property in estate. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Dealing with the AMT aspects of the kiddie tax rules. (alternative minimum tax) | Law | Rook, Lance W. |
| Deferring estate tax is not always a beneficial move. | Law | Kiziah, Trent S. |
| Determining how much joint property is in a spouse's estate. | Law | Bird, Bruce M., Segal, Mark A., Platau, Steven M. |
| Disclaimers could not reform defective marital trust. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Fees paid by trust for investment advice not subject to 2% floor on deductions, rules CA-6. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Fourteen tips and traps in dealing with Chapter 14. | Law | Aucutt, Ronald D. |
| Gifts are subject to estate tax even if gift tax s/l has expired. (statute of limitations) | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Guidelines for using trusts for minors effectively. | Law | Stout, Bruce L. |
| How charitable trusts can avoid unrelated business income. | Law | Englebrecht, Ted D., LeFever, Dana M. |
| How family limited partnerships can protect assets. | Law | Henkel, Kathryn G. |
| How to avoid tax problems in family business transactions. | Law | Newlin, Charles F. |
| How to fund a revocable living trust correctly. | Law | Schmidt, L. William, Jr. |
| How to incorporate retirement benefits into an estate plan. | Law | Mulligan, Michael D. |
| H's estate can't exclude property not taxed in W's estate. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Impact of rating service on term insurance. (response to 'Coming to Terms with Term' in Forbes, August 2, 1993) | Law | Saks, Howard J. |
| "Index rate" policy illustration introduced. | Law | Saks, Howard J. |
| IRS gives expatriates income and gift tax relief. (revenue ruling 92-109) | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| IRS liberalizes its position on valuation of stock transferred to family members. (Revenue Ruling 93-12) | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Issues relating to charitable trusts. | Law | Volkmer, Ronald R. |
| Joint trusts are a good planning tool for a married couple. | Law | Esperti, Robert A., Peterson, Renno L. |
| Lapses of multiple five and five powers: gift tax options. | Law | Biles, James Richard |
| Lifetime QTIPs can achieve tax and asset protection goals. (qualified terminable interest property) | Law | McNair, John R. |
| Liquidity planning for shareholders of public corporations. | Law | Maislin, Stephen D. |
| Long-term care insurance helps preserve an estate. | Law | Canning, Joann, Feldesman, Walter |
| Many aspects of the GST tax interpreted by prop. regs. (proposed regulations on generation-skipping transfer tax) | Law | Murtha, John M., Edwards, T. Ashley |
| Many tax benefits exist when an estate or trust terminates. | Law | King, Hamlin C. |
| Marital deduction planning for noncitizen spouses. | Law | Fijolek, Richard M., Miller, J. Mitchell |
| Medicaid planning ideas: what works and what doesn't. | Law | Schlesinger, Sanford J., Scheiner, Barbara J., Schneider, Lisa A. |
| No charitable deduction because amount of bequest not determinable. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Objection to Mutual Benefit rehabilitation plan. | Law | Saks, Howard J. |
| Opportunities and changes affecting life insurance that estate planners should expect in 1993. | Law | Saks, Howard J. |
| Payment enforcing reciprocal-will agreement wasn't deductible claim. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Planning for possible capital gains tax at death. | Law | Saks, Howard J. |
| Planning strategies when a client's death is imminent. | Law | Horwood, Richard M., Zaluda, Jeffrey A. |
| Power to replace trustee did not cause gifts to be incomplete. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Practical guidelines for selecting an individual trustee. | Law | Street, Kimbrough |
| Property acquired from a decedent: establishing basis. | Law | Randall, Boyd C., Gardner, Robert L., Stewart, Dave N. |
| Proposed regulations clarify QDOTs but add new requirements. (qualified domestic trusts) | Law | Fijolek, Richard M., Miller, J. Mitchell |
| Prop. regs. provide guidance on GST tax planning for NRAs. (proposed regulations covering generation-skipping transfer tax for non-resident aliens) | Law | Perry, C. Jones, Jr. |
| Recent TAM focuses on three-year rule and inclusion of insurance proceeds in estate. (technical advice memorandum) | Law | Saks, Howard J. |
| Rehabilitation plan of Executive Life set back by court; Mutual Benefit plan slowed by bankers. (California, New Jersey) | Law | Saks, Howard J. |
| Rehabilitation plan of Mutual Benefit receives agreement of regulators and guarantee funds. (Mutual Benefit Life Insurance Co.) | Law | Saks, Howard J. |
| Sale of realty completed after death did not constitute IRD. (income in respect of a decedent) | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Self-canceling installment note did not result in a gift, but was bona fide debt. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Special-use valuation covers business, as well as farm, realty. | Law | Rediess-Hoosein, Brenda J., Apfel, Kenneth S. |
| Split-dollar life insurance: updated planning techniques. | Law | Gislason, Scott H. |
| Strategies for clients residing in nursing homes. | Law | Buchanan, Susan Fox, Buchanan, James W., III |
| Surviving spouse may benefit from revised planning. | Law | Engel, Ralph M. |
| Tax-free benefits for the terminally ill ok'd. | Law | Saks, Howard J. |
| Time for filing disclaimer begins on date of death, concludes CA-7. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Transferring life insurance policies to a new partnership. | Law | Wolf, Robert M., Kupferberg, Alan |
| Trust language didn't result in general power of appointment. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Update on troubled insurers, rating changes. | Law | Saks, Howard J. |
| Using a split-off in estate planning for a closely held business. | Law | Bailin, Deborah M. |
| Using foreign situs trusts for asset protection planning. | Law | Engel, Barry S. |
| Valuation tables did not reflect value of retained income interest. | Law | Madden, Robert E., Hayes, Lisa H.R., Schlenger, Jacques T. |
| Valuing indirectly held real estate has special concerns. | Law | Hitchner, James R., Korn, Terry H. |
| ViewPlan offers several programs to meet practitioners' estate planning software needs. | Law | Saks, Howard J. |
| VitalSigns Software offers quick, user-friendly "due-care" information on many life insurers. | Law | Saks, Howard J. |
| Welcome to the IQ, a new useful questionnaire. | Law | Saks, Howard J. |
| What are limitations on conditional bequests? | Law | Volkmer, Ronald R. |
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