A surviving spouse was the beneficiary of two marital trusts established under her late husband’s revocable trust agreement.
Articles
New Federal Bill Authorizes Charitable Life-Income IRA Rollovers
May 6, 2016A life-income charitable individual retirement account rollover bill (HR5171) (The Legacy IRA Act) has just been introduced this morning by House Ways and Means Committee members.
Trusts & Estates Magazine Website
IRS Rules on Tax Consequences Associated with Early Termination of a Generation-Skipping Taxable Marital Trust
April 25, 2016Trusts & Estates Magazine Website
Improper Payments by Private Foundations
As Donald Trump learned the hard way, the consequences can be costly
March 29, 2016A private foundation, it’s been said, is a large body of money surrounded by those who want some. But, to whom may a private foundation make contributions?
Trusts & Estates Magazine Website
Legal Underpinnings for Formulating (And Defending) Estate Plans
December 21, 2015Finding your way through the tax law maze of authorities. A U.S. Supreme Court Justice’s comment on an important criminal law rule is instructive.
Trusts & Estates Magazine
Defining Real Success
January-March 2016How do you define success? For many companies, success is determined solely by monetary return, but for some progressive organizations, helping others is a critical factor when gauging the organization’s success.
Beyond The Gates Magazine
Hedge Fund Managers Must Exercise Restraint in Deploying Indemnification Provisions
November 19, 2015Indemnification provisions are the forbidden fruit in every hedge fund partnership agreement.
The Hedge Fund Law Report, Volume 8, Number 45
Charitable Remainder Trust Pitfalls
October 2015Doing a charitable remainder trust (CRT) the right way enables your clients to make significant charitable gifts, provide life income for themselves (and others) and save taxes.
Trusts & Estates Magazine
Patching Up Mucked Up CRTs
Guidelines for doing it right; how defective trusts can be reformed to quality
August 2015Why are some charitable remainder trusts (CRTs) mucked up?
Trusts & Estates Magazine
Termination of Charitable Remainder Trusts
"You've got to know when to hold 'em, know went to fold 'em."
October 2014Kenny Rogers could well have been singing about charitable remainder trusts (CRTs).
Trusts & Estates Magazine