Trusts & Estates Articles

Rights of Surviving Spouses To Pension Benefits

REA mandates payment of retirement benefits as a qualified joint and survivor annuity with a spouse (QJSA), and payment of a qualified pre-retirement survivor annuity ...
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DIEBOLD and the Not so Beautiful: Transferee Liability Trumps Tax Shelter

The Second Circuit, in Diebold v. Commissioner, describes the requirements for finding transferee liability under Section 69012, here specifically under New York law, as state ...
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Structuring Workout Transactions

Workout transactions involve complex tax rules that require careful tax planning to reduce additional cash outlays and avoid costly liabilities. © 2010 Thomson Reuters/RIA. All ...
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Roth IRAs and Real Estate Investments

The "Roth IRA" is a form of long-term, tax-free investment that may be well-suited to those who believe that real estate assets are now priced ...
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Income and Transfer Tax Planning for Negative Capital – The Entity Freeze Solution

Recent litigation has put into question the tests for determining the validity of a partnership and one’s status as a partner. The seemingly simple questions ...
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Trusts & Estates Magazine: Planning Beyond the Galaxy of Exemptions

Besides focusing on saving transfer taxes, there are many other areas where estate planners can help and provide real benefit to their clients.
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Trusts & Estates Magazine: Integrating Self-Management With Estate Planning

Succession planning is often the most complicated piece of the estate-planning puzzle. While tax planning has specific statutory rules and court precedents that must be ...
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Trusts & Estates Magazine: The Virtual Clone Trustee

Imagine your client has an identical twin who acts just like him, likes and dislikes all the same things, shares his precise values and goals ...
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Trusts & Estates Magazine: The Quarterback Dilemma

Estate plans originate in  a number of ways, but in every one, early on in the process, the client interacts with at least one "estate ...
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New York Law Journal: Reckoning With New York’s Marital Right of Election

Throughout history, many cultures have imposed restrictions on the right of an individual to freely bequeath assets. The historical basis of forced heirship was to ...
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