Christopher 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

Articles by Christopher R. Hoyt
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
The Trouble With IRA Administration 
We frequently hear estate planners complain that IRA administrators will not execute an important part of an estate plan that they established for a client.
Latest poll

Absolute Perfection

This flawless, 101.7-carat, pear-shaped diamond—one of the world’s largest —will go up for auction at Christie’s “Magnificent Jewels” sale in Geneva on May 15, 2013. How much will it sell for? Choose the correct answer and registered site users will be eligible to win a one-year subscription to Christie's Geneva Jewelry sales catalogue, courtesy of Christie's. 

Image courtesy of  Christie’s Images Ltd. 2013

Latest Forums Topics

http://wealthmanagement.com/site-files/wealthmanagement.com/files/uploads/2013/02/forums-graphic.jpg

"Do firms check U5's when hiring?"

Read More

More Topics

Need sales based app for daily Management

Sales called backbone for business. I am sales person in one MNC so i need app to manage my tasks, work details please share with me if you have any app for sales. My friend Linda suggest me about top ipad Sales Assailant App ( Coming soon ) and other another apps. If you have any suggestion please share with me ..     thanks steve...More

Financial Planning: Best information sources and research tools?

I am new in financial planning and am approaching the profession with several years experience working in personal trusts and have just completed a financial planning course. I am considering going out on my own and am trying to get some tips and ideas as to the best ways to stay informed and to provide clients with the best expertise and skill set possible. Does anyone have preferences and/or advice as to the best ways to stay current and in compliance with legal, tax and market changes?...More
Retirement Planning Snapshot

The Numbers Behind Social Security

Most Recent Blogs & Columns
May 21, 2013
blog

FINRA Won't Drop BrokerCheck Link Rule

Advisors who hate the idea of linking to BrokerCheck on their websites are not out of the woods. Despite pulling its proposal last month, FINRA staff say the proposal is not dead....More

Browse Blogs Browse Columns
Market Data

Market index values delayed 15 min

Newsletter Signup