The Internal Revenue Service has published an article on tax-exempt organizations that everyone practicing in estate and philanthropic planning should keep close at hand for easy reference and for some perspective especially during this time of...
Do you think that split-dollar arrangements (other than premium loans under the split-dollar loan regime) faded away when the Internal Revenue Service tightened the rules on them in the final regulations issued Sept. 17, 2003?1 Think again. New...
Herbert Vogel, a retired postal worker, and his wife, Dorothy Vogel, a former librarian, spent 45 years amassing a collection of more than 4,000 pieces of artwork. On April 11, 2008, they announced their intention to donate 2,500 pieces of their...
Low Internal Revenue Service discount rates make this an ideal time to use grantor retained annuity trusts (GRATs), as it's easier now to get over the hurdle that makes the GRAT effective. Still, the fact that one has to beat the IRS discount rate...
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 qualified retirement account can be directly rolled over into a Roth individual retirement...
The shock of actor Heath Ledger's untimely death has passed, but questions still linger. Although only 28 when he died, Ledger had a will. Yet the multi-millionaire left his only child with a mere $145,000. The baffling part is: Why would someone...
To stop individuals who are on the verge of filing for bankruptcy from moving their wealth to states with laws that might better help them keep their assets, the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (the 2005 Bankruptcy...
A Partner in an independent firm in Arizona, Paul Ahern wants to hire a few more advisors to help expand the practice. But he's having trouble finding the right recruits. We asked our panel of experts Philip Palaveev, senior manager for Moss Adams...
Alden Cass is a clinical psychologist who specializes in financial-services employees. Below, the Stock Doc speaks. Registered Rep.: In your book, Bullish Thinking, you state there is a problem with depression among financial advisors. Why is that...
Dodge & Cox is not famous for making dramatic contrarian moves. Instead, the company's funds have become popular by following cautious strategies, such as buying securities. But recently Dodge & Cox International Stock announced a change in policy...
