Christopher R. Hoyt

R. Hoyt
Professor of Law,
University of Missouri

Christopher R. Hoyt, JD is a Professor of Law at the University of Missouri Kansas City School of Law where he teaches courses in the area of federal income taxation and business organizations.  Previously, he was with the law firm of Spencer, Fane, Britt & Browne in Kansas City, Missouri.  He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin.

Professor Hoyt has served as the Chair of the American Bar Association’s Committee on Charitable Organizations (Section of Trusts and Estates) and is on the editorial board of Trusts and Estates magazine. He is an ACTEC fellow, has been designated by his peers as a “Best Lawyer”, and was elected to the Estate Planning Hall of Fame by the National Association of Estate Planners & Councils.  He is a frequent speaker at legal and educational programs and has been quoted in numerous publications, including The Wall Street Journal, Forbes, MONEY Magazine, The New York Times and The Washington Post

Capital Gains From Retirement Accounts 
Christopher R. Hoyt presents two options for a client receiving distributions from a qualified retirement plan that includes employer stock with net unrealized appreciation.
Structuring a Charitable Bequest of IRD Assets 
Christopher R. Hoyt offers his advice on maximizing the impact of your client's gift
How to Handle the Temporary Expiration of a Charitable IRA Rollover 
Christopher R. Hoyt addresses what advice you should give to clients who are waiting for Congress to extend the law
Tracking the Section 691(c) Deduction 
Christopher R. Hoyt addresses how to handle multi-year payouts from an inherited IRA
2013: The Year the Hammer Falls on IRD 
Christopher R. Hoyt warns that, from an income and estate tax perspective, your clients’ income in respect of a decedent (IRD) may get clobbered next year
A Two-year Income Tax Reprieve
Tax-planning strategies that make the most sense in light of the changing rates
A Two-year Income Tax Reprieve 
The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010,1 among other things, ended the nail-biting uncertainty about the
Want To Convert To a Roth IRA? 
The year 2010 marks the first time that wealthy individuals will have easy access to a Roth IRA. Although they still won't be able to make contributions
JONATHAN KLICK AND ROBERT H. SITKOFF, Agency Costs, Charitable Trusts, and Corporate Control: Evidence from Hershey's Kiss-Off, 108 Columbia Law Review 749 (May 2008) 
Jonathan Klick and Robert H. Sitkoff's engaging, enlightening and thorough article examines the controversy over the attempt by the trustees of the Milton
Treacherous Waters 
A recent Internal Revenue Service Chief Counsel Memorandum concluded that a trust could not claim a charitable income tax deduction after it had received
Notice 2008-30's Thumbs Up 
In a move that generated considerable joy and surprise,1 the Internal Revenue Service announced in Notice 2008-30 that beginning this year, a decedent's
IRA Bequests To Charities 
If you are thinking about naming a trust with a charitable beneficiary as the recipient of some of your retirement assets, here is a word of advice: Don't!
Stretch This 
A complete liquidation of a person's retirement account can trigger a huge income tax liability, significantly diminishing assets available for investment.
Why Not to Invest In Non-Deductible IRAs 
People who are too wealthy to qualify for either a deductible individual retirement account (IRA) or a Roth IRA have the option of contributing to a non-deductible
Debunking a Myth 
Many estate planners are aware that bequests in wills and trusts of pecuniary amounts can pose an income tax problem. Many assume that the problem also
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