Estate Planning
Law Office of Robert J. Ross
Transferring Assets to Your Minor Children In many cases, it makes sense for a parent/taxpayer to start transfer.
Buy/Sell Agreement Critical for Business Owners
J. Craig Swapp Law Offices
If your estate includes a business or and interest in a business, you should have a buy/sell agreement.
Leveraging the "Supergrat": Estate-Planning Strategies.
Gideon Rothschild of Moses & Singer LLP
Creative split-interest trusts are one of the most favored estate-planning strategies for passing wealth to succeed.
Federal Estate Tax Q and A
James T. Blazek & Associates,P.C., L.L.O.
Do all estates pay Federal Estate Taxes? No. Federal law provides every person with an exemption known as the ".
Probate Property and Non-Probate Property
Richard T. DeCou of Capehart & Scatchard, P.A.
Probate property is controlled by your will. Non- probate property is not controlled by your will.
Why Estate Planning is Important to You
Gregory J. Morris of Gregory J. Morris
No matter how much you own, you owe it to yourself and your family to plan ahead now for the distribution of your a.
Unified Gift And Estate Tax System
Daniel C. Doherty, P.C.
Regardless of how property passes at death, for estate tax purposes a decedent's "taxable estate" will include the .
Protecting Your Vacation Home from the Grim Reaper
Dingeman, Dancer & Christopherson, P.L.C.
A common estate planning question that needs to be resolved is "who gets the vacation home?" The answer .
Ownership and Value: The Keys to Prudent Estate Planning
David A. Ison of Law Offices of David A. Ison
Estate planning often appears to be a highly complex science, drawing upon an intricate array of trusts, transfers,.
Which Marital Deduction Formula Do You Use?
Maroko and Landau, P.C.
The choice of marital deduction clauses is important. It effects the amount passing to the surviving spouse (and th.
Estate Planning Benefits Of Transferable Stock Options
Rosenman & Colin LLP
Highlycompensated executives constantly are confronted with the daunting challenge of developing a plan to transfe.
Things You Need to Know if You Are Named Executor of a Will or Trustee of an Estate
Anthony B. Ferraro of Anthony B. Ferraro
Overview Quite often a good friend or a member of your family will have a will or trust drawn up and ask you to .
Should You Consider a Qualified Personal Residence Trust (QPRT)?
Gregory J. Morris of Gregory J. Morris
The Qualified Personal Residence Trust ("QPRT") represents an increasingly popular and effective planning technique.
The Marital Deduction Trap And How To Avoid It
Daniel C. Doherty, P.C.
If a husband and wife have an estate plan by which all of their combined net estate will pass to the surviving spou.
Grits, Grats, Gruts What? -- Estate Planning-Beyond the Basics
Michael J. Smith of Larkin Hoffman Daly & Lindgren Ltd.
It has been said that the best estate planning is to die shortly before your last check bounces. For those of us not planning on spending every last penny, some attention to estate planning is warranted.
Estate Planning throughout the Ages
Michael Lee Hanks of Law Office of Michael L. Hanks
Just as in all aspects of life, for every phase of estate planning there is a season. This article will discuss th.
Selected Estate Tax Provisions of the Taxpayer Relief Act of 1997
Frank W. Rogers of Woods Rogers PLC
Introduction The Taxpayer Relief Act of 1997 ("TRA 97" or the "Act") has been the subject of numerous commentari.
Losing Control Through Joint Ownership of Property
Law Offices of Sonjui L. Kumar
Reprinted with permission of Khabar Magazine Here are two all too common scenarios: A doctor and her husban.
Handing Down the Family Business
Motschenbacher & Blattner LLP
If you are the owner of a family-run business, your heirs may be able to benefit from a special new estate tax breaK.
How to Avoid Probate, Save Taxes, and More ÃÂ
Sheldon Stein
Common sense answers to the most common questions people ask about leaving their property to their loved ones.
Introduction to Estate Planning
Robert L Sommers of Sommers, Robert L.
Estate planning is concerned with the use, conservation and disposition of a person's property and wealth. This involves two elements: (1) minimizing the gift or estate tax consequences that occur when a person's property is passed to another either during life or at death; and (2) provisions for taking care of the decedent's spouse and family. Both elements can be enormously complex, interrelated and often operate inversely. For instance, the goal of providing more for one's children or grandchildren and less for a surviving spouse may cause adverse estate tax consequences.
Should I Have a Living Trust?
Estate Planners of Arkansas, P.A.
Why Should I Have A Living Trust? A Living Trust will allow you to transfer more of your property to your loved .
Repeal of N.C. Inheritance Tax "A Step In The Right Direction, But!."
Mike Godwin of Nexsen Pruet
This article discusses the repeal of the North Carolina inheritance tax for people that have passed away after January 1, 1999.
New Chapter 14 Rules Affect Buy-Sell Agreements
Richard P. Breed of Tarlow, Breed, Hart & Rodgers, P.C.
On November 5, 1990 Congress enacted the Omnibus Budget Reconciliation Act of 1990 ("OBRA").
Estate Planning for Married Couples with Significant Assets
Polly P. Lewis, Attorney at Law
Married couples with significant assets valued at more than the amount that is exempt from estate tax (now $675,00.
Death Taxes
Richard T. DeCou of Capehart & Scatchard, P.A.
At the time of your death, the assets which you have accumulated during a lifetime of hard work are subject to tax.
Qualified Personal Residence Trusts: Questions and Answers
Pepper Hamilton LLP
Everything you ever wanted to know about QPRTs.
Charitable Giving and Tax-Exempt: Organizations Handbook
McGuireWoods LLP
This article provides an overview of individual charitable giving and the rules outlined in this handbook are based upon the tax laws in effect on January 1, 1998.
Preparing For the Sale of Your Home
Scheier & Katin, P.C.
The most disconcerting call a homeseller can receive is one advising him or her that their closing must be delayed..
Summary of Estate Planning Issues
Anthony B. Ferraro of Anthony B. Ferraro
The purpose of this article is to provide a brief overview concerning both tax and non-tax issues that should be .
Tax Reform Update
Karen A. McSherry of Schlossberg & Associates P.C.
Something exciting happened in Washington recently and, amazingly, it didn't involve anyone named Monica or .
Estate Tax Problems For The Un-Rich And Un-Famous
Susan Gell Myers of Warner Norcross & Judd LLP
This article illustrates the importance of careful estate planning for those with even modest incomes.
Estate Planning: Answers to Some Common Questions
Richard T. DeCou of Capehart & Scatchard, P.A.
At some point in life each of us recognizes our own mortality. If we have family, friend.
Recommended Estate Planning Techniques
Ryan, Swanson & Cleveland, PLLC
Overview We have found that many married couples have Wills they executed years ago, typically leaving all of th.
Common Estate Planning Mistakes
James T. Blazek & Associates,P.C., L.L.O.
An estate can be a terrible thing to waste. Lack of or improper estate planning can cost you money in the form of .
Sophisticated Estate Planning
Slaymaker & Nelson, P.A.
Sophisticated Estate Planning It has been said that there is no greater gift that one spouse can give the other,.
Tax Strategies
Waller Lansden Dortch & Davis LLP
How nepotism can benefit your family when tax time arrives Hiring family members at your business could have more .
IRA Plans Have Many Facets
Slaymaker & Nelson, P.A.
IRA Plans Have Many Facets How are IRA's taxed? IRA's (Individual Retirement Accounts), Keogh Plans, Simplified.
Estate Tax Relief Legislation
Saul Ewing LLP
On September 27, a group of Democratic House members introduced what they consider to be compromise estate t.
Wills, Trusts, And Estate Planning
Bucholtz & Bull PC
The primary purpose of any will, trust, or estate planning is to make sure that your assets are distributed or held.
Estate Planning and the Taxpayer Relief Act of 1997
Vinokur, Howard N.
On July 29, 1997, President Clinton signed the Taxpayer Relief Act of 1997. The Act .
Transferable Employee Stock Options
Timothy J. Sparks of Wilson Sonsini Goodrich & Rosati
This article examines the federal estate, gift and income tax consequences of option transfers by an employee and addresses certain related securities laws issues.
Citizenship in Estate Planning--A Trap for the Unwary
Lynn T. Cravinho of O'Brien, Shafner, Stuart, Kelly & Morris, P.C.
What is your marital status? What is your family history? What is your net worth? How are your assets owned? Th.
Estate Planning: The Basics
Bradley J. Frigon of Inman Flynn Biesterfeld & Brentlinger, P.C.
You will never know how good your estate plan is because you won't be around to see how it works.
Recent Developments
Daniel K. Hicks of Nexsen Pruet
The following article appeared in "The Will and The Way" newsletter for the North Carolina Bar Association Estate Planning and Fiduciary Law Section (November 2000). The author reviews federal administrative and case law developments as well as North Carolina Case Law Developments relating to trust and estate law.
Transferring Assets to Your Minor Children
Diviacchi Law Office
In many cases, it makes sense for a parent/taxpayer to start transferring his wealth to his children well before.
Current Events In Trusts & Estates
Robert J. Weinberg of Pepper Hamilton LLP
This article provides an overview of recent developments occurring in the trusts and estates practice area.
Charitable Giving and Taxes-A summary of all of the basic income and estate and gift tax rules that apply in charitable giving.
Law Office of Robert Doucette
Public CharitiesÃÂPrivate Foundations If a charity is classified as a private foundation (not an operating foun.
Employee Benefits Regulatory Update: DOL Announces Automatic Extension for Filing 1999 Form 5500--April 2000
Saul Ewing LLP
The Department of Labor (DOL) has just announced an automatic 2_ month extension for filing 1999 Form 5500 for cale.
Congress Opens the Door to Leave More to Your Heirs and Less to the IRS
Powell, Trachtman, Logan, Carrle & Lombardo P.C.
For professionals and their spouses who have avoided estate planning for themselves and their families for any .
Estate and Gift Tax Law Changes Provide Planning Opportunities
Broad and Cassel
Congress recently passed the Tax-payer Relief Act of 1997 which includes numerous changes in the tax laws including.
Choosing the "Best" Trustee
Checkett & Pauly, P.C.
The selection of a trustee for a revocable living trust is one of the most important decisions when developing an e.
Estate Planning Considerations
Michael D. Levin of Grumer & Macaluso, P.A.
The following is intended to provide you with an outline of those estate planning factors that you may want to .
History and Overview of the Federal Estate Tax
The Prince Law Firm
The federal estate tax is defined by the Internal Revenue Service as a tax on the right to transfer property at death.
Charitable Lead Trusts can Provide Great Benefits
Broad and Cassel
A Charitable Lead Trust ("CLT") is an often overlooked estate planning technique that, given the right circumstance.
Estate Planning for Non-Resident Spouses
Pillsbury Winthrop Shaw Pittman LLP
This memorandum discusses generally the U.S. gift tax and estate tax issues to consider for a married couple when .
Probate In Florida
This article provides an overview of Florida probate law.
Estates Involving Foreign Nationals Present Challenges
Tonya S. James of Vacovec, Mayotte & Singer, LLP
Introduction
nationals relocate to the United States for education,trainiÃÂ
Federal Estate Tax Planning
Tydings & Rosenberg LLP
Once the value of your taxable fed-eral estate exceeds $625,000 ($650,000 as of 1999), your estate tax bracket is a.
Why You Should Have A Will And Estate Plan
Mansfield, Tanick and Cohen, P.A.
If you die without a Will or other estate plan, state statutes will control and require division of your estate bet.
LIFE INSURANCE: Utilizing an Insurance Trust to Avoid Estate Taxes
Levun, Goodman & Cohen, LLP
Life insurance often is a critical part of a properly structured estate plan.
Who Should be the Beneficiary of Your Qualified Retirement Plan Benefits
Vacovec, Mayotte & Singer, LLP
Qualified retirement plan benefits are generally included in a deceased participant's estate under Internal Revenue.
North Carolina Estate Planning Tools
Solomon & Mitchell, PLLC
The Internal Revenue code ("IRC") and North Carolina law grant an unlimited gift and estate tax deduction for all .
Does Elimination of the Federal Estate Tax Mean Elimination of Estate Planning?
Anywhere Legal - The Virtual Law Firm
The battle over whether to repeal or reduce federal estate and gift taxes will probably be resolved this year. For .
Estate Planning: What is it?
Law Office of Ray R. Goldie
Preliminary Overview of Estate Planning The goal of the estate planning attorney is to consider and to minimize .
Taxpayer Relief Act of 1997
Max Gutierrez, Jr. of Brobeck Phleger & Harrison LLP
With Congress and the President promising tax relief and tax simplification for a number of years, there was little relief and a lot more complexity in the Taxpayer Relief Act of 1997 ("Act").
When Someone Passes Away--A Guide through the Maze of Probate in Massachusetts
Tennant & Ewer, P.C.
When a close relative or friend passes away, the reality of the loss can be devastating, regardless of the age or .
ESTATE TAXES: Specific Strategies That Can Save You a Bundle
Levun, Goodman & Cohen, LLP
The Estate Tax Burden The federal estate tax has often been referred to as the sneak-up-on-'em tax.