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Jun. 17, 2013
Article
Trusts & Estates

Minnesota Enacts State Gift Tax and Expands State Estate Tax for Residents and Nonresidents

As of July 1, 2013, Minnesota will have its own decoupled state gift tax in addition to a farther-reaching decoupled state estate tax....More
Jun. 14, 2013
Article
Trusts & Estates

The Influence of Impact Investing on Families Philanthropy, Governance and Leadership  

Whether driven by values to accomplish this end or the downturn in the economy, families are considering impact investing to a greater extent....More
Jun. 12, 2013
Article
Trusts & Estates

PMRT Arises Due to Failure to Respect Trust Formalities

United States v. Tingey, (10th Cir., May 29, 2013) illustrates the importance of respecting trust formalities....More
Jun. 12, 2013
Article
Trusts & Estates

Internet Services for T&E Practitioners

Donald H. Kelley offers a comprehensive list of useful practice aids for T&E profesionals from around the web...More
Jun. 11, 2013
Article
Trusts & Estates

Using Portability for Retirement Benefits  

Bruce D. Steiner illustrates how IRA owners can take advantage of portability's new permanence...More
Jun. 10, 2013
Article
Trusts & Estates

Charitable Lead Annuity Trusts

In Private Letter Ruling 201323007 (released June 7, 2013), the IRS stated that the funding of the CLAT was a completed gift; the taxpayer was entitled to a gift tax deduction; and no portion of the CLAT’s property would be included in the taxpayer’s gross estate....More
Jun. 10, 2013
Article
Trusts & Estates

Section 409A Reminder and Update  

Thomas C. Foster and Jennifer E. Long offer a reminder of the importance of ensuring IRC Section 409A compliance...More
Jun. 10, 2013
Article
Trusts & Estates

Tracking the Section 691(c) Deduction  

Christopher R. Hoyt addresses how to handle multi-year payouts from an inherited IRA...More
Jun. 7, 2013
Article
Trusts & Estates

The Golden Age of Estate Planning

Ironically, while most Americans cheered ATRA’s permanent relief from federal estate taxes, these tax law changes were met with a mixture of fear and self-doubt by one small segment of the population. Quietly, a group consisting of...More
Jun. 7, 2013
Article
Trusts & Estates

IRS Clarifies That a Fideicomiso Isn’t a Trust

The Internal Revenue Service issued Revenue Ruling 2013-14, holding that a fideicomiso, or “Mexican Land Trust” isn’t a “trust” for U.S. tax purposes....More
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