ARTICLES
- Recent Articles
- Asset Protection Planning Issues
- Charitable Planning Issues
- Estate Planning: Advanced Topics - QPRTs, FLPs, GRATs, Dynasty Trusts and more
- Estate Planning: In General
- Family Law Issues: Estate Planning in Divorce and Nuptial Agreement
- Florida Law Issues: Homestead, Change of Domicile and more
- IRA Planning Issues
- Life Insurance Planning Issues
- "Modern"/"Non-Traditional" Estate Planning Issues: Multiple Marriages, Same-Sex Couples and more
- Tax Rulings and Developments
Tax Rulings and Developments
- Second Circuit Boosts Residence Tenancy-in-Common Gifts
- Estate Tax Exemption Portability
- Womack-Lottery Winners Again Fall in Attempt to Treat Sale of Lottery Payments as Long Term Capital Gain
- How A State Marital Deduction Savings Clause 'Saved The Day'
- Davenport Annuities Paid to Minor as Part of Personal Injury Settlement Included in Gross Estate
- PLR 200603040 Retained Power to Substitute Property Does Not Cause Estate Inclusion
- Circular 230 Modifications Go Into Effect
- A Disclaimer Story: 'If You Don't Ask, You Don't Get'
- IRS to Vigorously Prosecute Estate Tax Fraud
- Taxation of Damages: Emotinal Distress & Non-Physical Injuries
- Taxation of Personal Injury Settlements. Trap for the Unwary
- Recent Ruling Affects Powers to Remove and Replace Trustees