Funding Formulas Fail on Flexibility
Tue 6 January 2004
Publications
HISTORICAL APPROACH TO MARITAL DEDUCTION/CREDIT SHELTER ESTATE PLANNING. Read More
Category: Publications
Top 10 Mistakes by Estate Planners
Fri 9 May 2003
Publications
Estate planners can make many different types of mistakes, from leaving an important clause out of a will to miscalculating the projected estate tax. Read More
Revocable Living Trust Planning Benefits
Sun 2 February 2003
Publications
Traditionally, most individuals are familiar with the Will as their major estate planning document. Read More
Estate Planning Benefits of Deferred Like-Kind Exchanges of Real Estate
Wed 1 August 2001
Publications
The IRS issued Rev. Proc 2000—37, ‘ which provides a new safe harbour that may be used to qualify a reverse like-kind exchange for real estate as a tax-deferred exchange under section 1031. Read More
Proposed Regulations Clarify Treating Revocable Trust as Part of Estate
Sun 1 April 2001
Publications
TRA ’97 added IRC Section 645, which permits an executor and a trustee to elect that a qualified revocable trust be treated and taxed as part of a descendent’s estate for income tax purposes. Read More