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Rorie M. Sherman

Rorie’s Recent activity

Pension Protection Act
Sep 01, 2006
Bruce D. Steiner, attorney, Kleinberg, Kaplan, Wolff & Cohen, P.C , New York, has this overview of the recently adopted Pension Protection Act of 2006 (PPA): There are three key provisions of the PPA that are...
The Gift That Shook the World
Aug 01, 2006
Advisors often have trouble convincing the wealthy to make charitable gifts while they're still alive. Indeed, for years, Ann Landers, the famous personal advice columnist, prodded her friend Warren E. Buffett, one of...
BLOCKING UBIT
Jul 01, 2006
From David T. Leibell and Daniel L. Daniels, principals in Cummings & Lockwood LLC in Stamford, Conn., we have this update: The Internal Revenue Service has ruled that a charitable remainder trust's investment in a...
Here Comes Estate-Tax Reform—Maybe
Jun 07, 2006
Complete repeal, a cherished goal of the Bush Administration is viewed as highly unlikely, if a bill emerges, it will be some kind of compromise measure that preserves the tax but reduces the bite.
TERMINATING CRTS
Jun 01, 2006
David T. Leibell and Daniel L. Daniels, principals in Cummings & Lockwood LLC in Stamford, Conn., report: IRS issues series of rulings ultimately approving CRT termination in unusual circumstances. Did you ever have...
BRITS ATTACK TRUSTS
Jun 01, 2006
From G. Warren Whitaker, a partner in the New York office of Day, Berry & Howard LLP, we have this report: The budget proposal submitted in March by the United Kingdom's current Labor government unexpectedly included...
VENTURE PHILANTHROPY ON A ROLL
May 01, 2006
David T. Leibell and Daniel L. Daniels, principals in Cummings & Lockwood LLC in Stamford, Conn., report: The Internal Revenue Service has approved another venture philanthropy strategy this one for establishing a new...
Venture Philanthropy Deal Okayed
Apr 01, 2006
From David T. Leibell and Daniel L. Daniels, partners of Cummings & Lockwood LLC in Stamford, Conn., we have this update: IRS approves private foundation's venture philanthropy strategy for assisting minority...
Advisory Board
Apr 01, 2006
Trusts & Estates is pleased to announce that two regular contributors are joining the magazine's adivsory board. Both will serve on the estate planning and taxation committee: David A. Handler, a Chicago-based partner...
Recent Decisions: Dumont and Perry
Mar 15, 2006
Dumont has been reversed, but the appellate court's holding is so narrow that fiduciaries should not take heart. In fact, they should stay afraid -- very afraid. Stock concentrations are still dangerous and...
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