Monthly Technical Newsletter
Provided by Leimberg Information Services
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November, 2024 Issue:
Jim Weller: A Practitioner's Guide to Private Trust Companies -
September, 2024 Issue:
Paul Hood & John Warnick: A Wake-Up Call to the Estate Planning Advisory Community -
August, 2024 Issue:
Robert Keebler, Michael Geeraerts & Jim Magner: The Caveman SLAT -
July, 2024 Issue:
Richard L. Fox on Buckelew Farm, LLC v. Commissioner: IRS Has Big Win in Syndicated Conservation Easement Case Despite Losing on Technical Tax Challenges -
June, 2024 Issue:
Martin M. Shenkman, Jonathan G. Blattmachr & David Ritter: Some Thoughts on the New FTC Non-Compete Regulations and Estate Planning -
May, 2024 Issue:
Paul Hood: In the Shadow of an Impending Rollback, the Real History of Scheduled Rollbacks -
February, 2024 Issue:
The Trustee's Discretionary Power to Reimburse a Settlor/Grantor for the Income Tax Paid on the Trust's Income -
December, 2023 Issue:
2022/2023 Legislative and Case Updates and How They May Impact Your Estate Plan -
October, 2023 Issue:
Andrew J. Krause, David A. Ruben and J.P. Bratcher: Tax Planning for 2026 - Are Your Married Clients Being Properly Advised on the Risk of Divorce? -
September, 2023 Issue:
Paul Hood: Connelly Estate Files a Petition for Certiorari with the United States Supreme Court -
May, 2023 Issue:
James M. Kane with a Holy Grail Inter-Vivos QTIP Client-Memo -
March, 2023 Issue:
Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2022 -
January, 2023 Issue:
Memoriam: A Tribute to Steve Leimberg - Sentiments From Our Community -
October, 2022 Issue:
Peter Tucci: Estate and Gift Tax Exclusions Set to Soar with Inflation -
August, 2022 Issue:
Bruce Steiner on Rev. Proc. 2022-32 - IRS Extends Time to File Portability Return From 2 Years to 5 Years -
May, 2022 Issue:
Alan Gassman & Brandon Ketron: IRS Clawback Proposed Regulations Put a Tiger in the IRS's Tank -
April, 2022 Issue:
Ed Morrow on PLR 202206008: Judicial Settlement Modification & Formula Testamentary General Powers of Appointment -
January, 2022 Issue:
Thomas A. Tietz, Louis S. Harrison, Jonathan G. Blattmachr & Martin M. Shenkman on Smaldino: Lessons to Consider on Structuring and Implementing Estate Planning -
December, 2021 Issue:
What Biden and the White House Said and Didn't Say About the Estate Tax Laws Last Week, and What to Do -
November, 2021 Issue:
Jim Weller - The Bull's-Eye Is on Trusts -
October, 2021 Issue:
Possible Estate Tax Law Changes - What To Do Now -
August, 2021 Issue:
Chuck Rubin on Bates v. Bates: Beware the Last-Minute Signing of a Prenuptial Agreement -
May, 2021 Issue:
Bruce Givner's Prediction: The Federal Estate Tax Will Not Increase in 2021 -
April, 2021 Issue:
Mary Vandenack on In re Trust of McGregor: Nebraska Supreme Court Finds Nonjudicial Settlement Agreement Violated Material Purpose of Trust Because It Ignored the Trust's Spendthrift Provision -
February, 2021 Issue:
After the Georgia Runoff, What Tax Planning Should You Do NOW! -
December, 2020 Issue:
Wendy S. Goffe - Drafting Trusts for Beneficiaries with Addiction Issues -
October, 2020 Issue:
Joan Crain & Justin T. Miller: Stepping Away from the Step-Up in Basis at Death, A Global Perspective -
August, 2020 Issue:
Tax Court in Nelson Holds Transfers Were Not Limited to a Dollar Amount Where the Phrase “As Finally Determined for Federal Gift Tax Purposes” Was Not Used, but Overall the Case Seems to be a Winner for the Taxpayer and for Estate Planners -
July, 2020 Issue:
Paul Hood on Nelson v. Commissioner - O, those ten missing words!!! -
June, 2020 Issue:
Sandra D. Glazier on Levitan v. Rosen - Why Marital Property Agreements and Drafting Intent Provisions in Trusts Remain Important Considerations -
May, 2020 Issue:
Steve Leimberg on Dying and Death - What Every Financial Services Professional Needs to Know -
April, 2020 Issue:
Subject: Michael Geeraerts and Jim Magner - The Coronavirus’s Perfect Estate Planning Storm -
February, 2020 Issue:
Mike Jones and DeeAnn Thompson – Final Regulations Governing Deceased Spousal Unused Exclusion Amount and the Basic Exclusion Amount -
January, 2020 Issue:
Natalie Choate: The SECURE Act -
November, 2019 Issue:
Linda Kotis & Modification Mania: Avoid Trust Code Trip-Ups and Draft Documents to Facilitate Change -
October, 2019 Issue:
Estate and Tax Planning Roadmap for 2019-2020: Martin M. Shenkman, Jonathan G. Blattmachr, Joy Matak, & Sandra D. Glazier -
September, 2019 Issue:
Paul Hood on Millstein v. Millstein: Of Grantor Trusts and Self-Inflicted Wounds -
August, 2019 Issue:
Alexander A. Bove, Jr. & Melissa Langa - The Continuing Rise of the Purpose Trust -
July, 2019 Issue:
Martin Shenkman, Sandra Glazier & Howard Zaritsky on Raia v. Lowenstein Sandler LLP - Thoughts on a Recent Malpractice Case -
June, 2019 Issue:
The Bernie Sanders Estate Tax Proposal - Might it Foreshadow Future Democratic Proposals? -
March, 2019 Issue:
Steve Oshins Releases 6th Annual Trust Decanting State Rankings Chart with 29 Decanting Jurisdictions Ranked! -
February, 2019 Issue:
Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2018 -
January, 2019 Issue:
Austin Bramwell - Treasury Squashes the Reverse Clawback Bug -
December, 2018 Issue:
Bruce Steiner: Lessons from Aretha Franklin's Lack of a Will -
October, 2018 Issue:
Intergenerational Split Dollar - Cahill Case Settled - Taxpayer Concedes on Split Dollar Valuation Issue -
September, 2018 Issue:
Sandra Glazier on In re Estate of Duane Frances Horton: The Will on a Phone Case -
July, 2018 Issue:
Estate Planning At The Movies®: CATCH 22…IRS Showing a Disturbing Recent Pattern of Rejecting One-Year Extensions of Time to Pay Estate Tax When a QTIP Trust Is Part of the Estate Plan on the Death of the First Spouse -
June, 2018 Issue:
Brett L. Bueltel, A. Kelly Walker & Jamie L. Seitz - When Terminable Interests Prevent the Marital Deduction in Estate Disputes -
April, 2018 Issue:
Barry A. Nelson & Cassandra S. Nelson: 6 Question 2018 Gift Suitability Analysis -
December, 2017 Issue:
Steve Leimberg, Bob Keebler, Michael Geeraerts & Jim Magner on the Tax Cuts and Jobs Act of 2017 - What Advisors Need to Know to Better Inform Their Clients -
September, 2017 Issue:
Mike Jones on Revenue Procedure 2017-34: IRS Grants Extension of Time to File Estate Tax Return Claiming Deceased Spouse's Unused Exclusion Amount in Certain Circumstances -
July, 2017 Issue:
Chuck Rubin on U.S. v. Holmes - IRS Schools Taxpayers on Duty of Consistency -
March, 2017 Issue:
Ed Morrow on the Introduction of the "Death Tax Repeal Acts of 2017" - How the Proposed Bills Differ, in their Attack on INGs of All Things, and Threats to CRTs -
February, 2017 Issue:
Charlie Douglas: A Better Paradigm for Family Wealth & Estate Planning, the Pursuit of Happiness and the Importance of Spiritual Capital -
January, 2017 Issue:
Martin Shenkman and Jonathan Blattmachr: Not So Hard to Figure: The Critical Importance of Current Continuous Estate Planning -
November, 2016 Issue:
Steve Oshins on Catherine Hughes' Keynote Address Regarding the IRC Section 2704 Proposed Regs -
September, 2016 Issue:
Martin Shenkman, Jonathan Blattmachr, Ira S. Herman & Joy Matak: Proposed 2704(b) Regulations Will Zap Discounts, Wealthy Taxpayers Should Plan ASAP -
March, 2016 Issue:
Brown & Brandon Ketron: Ten Common Portability Mistakes and What You Need to Know to Avoid Them -
February, 2016 Issue:
PLR 201548004 Brings Belated Happiness with a Late Portability Election in the Spirit of the Breakfa -
January, 2016 Issue:
Richard Fox: IRA Charitable Rollover Provision Made Permanent and Retroactive to January 1, 2015 -
December, 2015 Issue:
Paul Hood & IRS Field Attorney Advice 20152201F: Documentation on Gift Tax Return Did Not Rise to th -
October, 2015 Issue:
Chuck Rubin on Wilson v. Wilson: Bodily Remains Are Not Probate Estate Property -
July, 2015 Issue:
Lee Slavutin & Practical Guidance for ILIT Trustees and Their Advisors -
January, 2015 Issue:
Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2014 -
December, 2014 Issue:
2014 year-end Planning Guide by UBS's Advanced Planning Group -
October, 2014 Issue:
Chuck Rubin: on Deinlein v. US: No Disclaiming of Federal Tax Liability -
August, 2014 Issue:
Lorraine New on a Portability Opportunity: Not a 706 EZ But Close! -
July, 2014 Issue:
Bruce Steiner & Revenue Procedure 2014-18: Extension of Time for Some Estates to Elect Portability -
June, 2014 Issue:
Frank Berall: Status of Same-Sex Marriage in the United States -
January, 2014 Issue:
Steve Oshins Reviews The Tools & Techniques of Estate Planning for Modern Families -
December, 2013 Issue:
Owen Fiore: A New Era in Estate and Succession Planning -
November, 2013 Issue:
FLASH: IRS INFLATION FIGURES -
October, 2013 Issue:
George Karibjanian on Revenue Ruling 2013-17 and IR-2013-72: The Service Responds to Windsor -
September, 2013 Issue:
FLASH Leimberg Reports On Major Treasury Announcement: Same-Sex Marriage Tax Treatment -
August, 2013 Issue:
Bruce Steiner: Lessons from James Gandolfini's Will -
June, 2013 Issue:
Gordon Schaller & Scott Harshman: The Death Knell for Family Discounts? -
April, 2013 Issue:
Jeff Pennell on Estate of Kite: Will It Fly? -
March, 2013 Issue:
Alan Gassman & Christopher Denicolo: Defective Grantor Trusts Are Not Black Holes -
January, 2013 Issue:
Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2012 -
December, 2012 Issue:
Marty Shenkman & Bob Keebler: The Election is Over - Now What? -
October, 2012 Issue:
McGuireWoods: Cases of Interest to Fiduciaries -
September, 2012 Issue:
Lapsing 2012 Estate Planning Opportunities & Large Estates Holding Businesses and Real Estate -
August, 2012 Issue:
Jeff Scroggin: Planning in 2012 for Clients with Shorter Life Expectancies -
July, 2012 Issue:
Gassman, Crotty, Denicolo & Pless: Wondering and Wandering through the World of Wandry and Formula C -
June, 2012 Issue:
Katzenstein & Bowman: Tax Court Provides Road Map for Successful Defined Value Clause Planning in Wa -
March, 2012 Issue:
Jeff Scroggin & the Seven Realities of Family Business Succession -
February, 2012 Issue:
Jeff Baskies & George Luck: Taking a Closer Look at Our Living Wills and Advance Directives -
October, 2011 Issue:
Katzenstein and Gaswirth - Q&A on Key Elections for 2010 Estates -
September, 2011 Issue:
Steve Akers: Carryover Basis Guidance in Notice 2011-66 & Revenue Procedure 2011-41 -
August, 2011 Issue:
Owen Fiore on Giustina V. Commissioner -
July, 2011 Issue:
The BDIT: A Powerful Wealth Planning Strategy When Properly Designed and Implemented -
June, 2011 Issue:
Chuck Rubin on Boltar: A Suspect Expert or Appraisal Can Risk a Total Taxpayer Loss -
May, 2011 Issue:
Dennis Webb: Estate Plans in Chains, the Unfortunate Trend toward Unnecessary Discount Caps -
April, 2011 Issue:
Bruce Steiner: A First Look at the Administration's Revenue Proposals -
March, 2011 Issue:
Blattmachr & Blattmachr: Efficient Ways to Use the New Temporary $5 Million Federal Gift and GST Exe -
February, 2011 Issue:
Estate and Gift Tax Rates and Exemption Amounts Chart -
November, 2010 Issue:
Baskies: Top 10 Planning Ideas to Consider Before the End of 2010 -
September, 2010 Issue:
Long Term Care - Some Things You Should Know -
August, 2010 Issue:
Scroggin & Douglas: Should Clients Consider Gifting Before the End of 2010? -
July, 2010 Issue:
Jeff Scroggin & the Future of Estate Planning -
June, 2010 Issue:
Ludwick v. Commissioner: Valuation & Fractional Interests in Real Estate -
May, 2010 Issue:
The GRAT Rush of 2010 -
April, 2010 Issue:
The Ascertainable Standard Pill Does Not Cure All Estate Inclusion Diseases -
March, 2010 Issue:
Sample Client Letter Explains Estate Tax Changes & Encourages Action -
February, 2010 Issue:
It's Not Just About Taxes -
January, 2010 Issue:
FLASH - Problems for Married Persons Who Die in 2010 in States with Independent Death Taxes -
October, 2009 Issue:
Scroggin on the Prospects for Estate Tax Legislation: A Smaller Exemption or a Return to 2001? A Con -
September, 2009 Issue:
Akers on Pierre -
August, 2009 Issue:
Linton - Steve Akers Reviews a Significant Gift Tax Valuation Case -
July, 2009 Issue:
Chambers - Policy Loans are Income -
June, 2009 Issue:
McDaniel on Costas – New Disclaimer Case -
May, 2009 Issue:
Congress About to Vote on Estate Tax -
April, 2009 Issue:
PLR 200910002 -- IRS Again Blesses Family Split Dollar -
March, 2009 Issue:
Longevity Curve Report - Life Expectancy Analysis - What Every Estate Planner Absolutely Positively -
February, 2009 Issue:
Summary of Key Life Insurance Developments -
January, 2009 Issue:
Trustees Freed From Bondage One More Year -
September, 2008 Issue:
Recent Important Changes to Florida Trust Code -
August, 2008 Issue:
Contemporary Planning Ideas with Inevitable Changes Looming Over U.S. Tax Policy -
July, 2008 Issue:
The Just Enough Funding Technique -
June, 2008 Issue:
Fully Utilizing Credits of Both Spouses – Creative Thinking -
May, 2008 Issue:
Pennell - Prop. Treas. Reg. 26.2642-7 – Generation-Skipping Exemption Allocation Regulations -
April, 2008 Issue:
Mirowski – Owen Fiore's Commentary -
March, 2008 Issue:
Notice 2008-32 – Interim Guidance on 2% Floor -
February, 2008 Issue:
Christiansen - Formula Disclaimer Does Not Violate Public Policy -
January, 2008 Issue:
Beneficiary Rollover Seesaw Saga Continues -
December, 2007 Issue:
Jelke Revisited -
November, 2007 Issue:
Long Term Care Insurance and Estate Planning -
October, 2007 Issue:
Berry – A Very Unfortunate FLP Case -
September, 2007 Issue:
Transaction of Interest – Toggling Grantor Trust -
August, 2007 Issue:
Carol Cantrell's Take on Proposed Regs - A Cleaner Version -
July, 2007 Issue:
Goldman - Important Pecuniary Bequest Issue -
June, 2007 Issue:
New Question on Estate Tax Return Highlights Strategic Issues -
May, 2007 Issue:
Bankruptcy – What Every Estate Planner Needs to Know -
April, 2007 Issue:
The Federal Estate Tax: Quo Vadis? -
February, 2007 Issue:
PLR 200649023 - A Short Course in Creative Use of Disclaimers -
January, 2007 Issue:
"How Do You Spell Arbitrary and Capricious?" -
December, 2006 Issue:
Tax Treatment Of Long-Term Care Insurance -
November, 2006 Issue:
Do Roth IRA Conversions Offer a Brand-NUA Opportunity? -
October, 2006 Issue:
Code Section 7702B Long-term Care Gets New Life - But Will It Be Healthy? -
September, 2006 Issue:
Insurer Acts to Rescind Free Life Insurance -
August, 2006 Issue:
Charitable IRA Rollover (CIR) in 2006 AND 2007 -
July, 2006 Issue:
Paul Hood's Last Words of Advice -
June, 2006 Issue:
Rev. Rul. 2006-26 - Guidance on QTIP Qualification in Context of IRAs and other Retirement accounts -
May, 2006 Issue:
Florida Legislature Repeals Intangibles Tax