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Retirement Plans and Trusts
Law Office of Daniel G. Parsons
If you have investments with tax-deferral features, such as conventional Individual Retirement Accounts, 401(k) Plans.
IRS Notice Extends To June 30, 2000 The Deadline for Adding A Flip Feature to Existing Charitable Remainder Unitrusts
Rosenman & Colin LLP
On December 10, 1998 the U.S. Treasury issued final Regulations affecting charitable remainder unitrusts (CRUT's)..
IRS Liberalizes Rules on S Corporation Ownership by Trusts
Meislik & Meislik
Once upon a time, S corporations (the kind which pay no federal income tax at the corporate level) had to be owned .
Income Securities: The Next Generation of Income Trusts
Laura C. Hodges Taylor of Goodwin Procter LLP
A flurry of recent activity on Wall StreetÃÂand the accompanying pressÃÂheralds the arrival of a new entrant in the ever-evolving parade of securities developed to meet liquidity needs of companies and entice interest among investors. The latest? Income deposit securities ("IDS") and their sisters, income participating securities ("IPS").
Simplified Rules For Taxation Of Preneed Trusts
Jed Steven Beardsley of Gomel & Davis, LLP
Introduction Is it possible that the Internal Revenue Service is helping you? Making something easier?
Goodmans Update: Income Funds
of Goodmans LLP
The Canadian Securities Administrators (the “CSA”) have issued CSA Staff Notice 41 304 Income Trusts: Prospectus Disclosure of Distributable Cash (the “Notice”), which provides guidance to income trust issuers regarding prospectus disclosure of estimated distributable cash. The Notice describes staff’s expectations about the nature and extent of disclosure necessary to ensure transparency when information about estimated distributable cash, a non-GAAP financial measure, is presented in a prospectus.
Use of Disclaimers
Benjamin A. Jablow 1 of
This article discusses the prototype estate plan for couples that have assets that exceed one unified credit which include qualified retirement assets; the estate tax and income tax issues as they apply to the qualified retirement assets; and a proposal for a preferred method to designate the beneficiaries of the qualified retirement assets in order to maximize both income tax and estate tax planning.
U.S.-Canada Cross-Border Income Securities
of Goodmans LLP
Income funds have become increasingly popular in Canada in recent years and have become an investment vehicle of choice for many investors. Private and public companies have found the income fund structure to be a very effective way to raise capital, enhance value and provide liquidity for their shareholders.
Canadian Income Trusts: An Alternative to Liquidity for US Businesses
Laura C. Hodges Taylor of Goodwin Procter LLP
During 2002, a number of US businesses seeking liquidity for their shareholders or funding for other needs accessed the Canadian markets through offerings by "income trusts"-and found capital not available in the US markets. The Canadian public has a twenty-year history of investment in income trusts, a yield-oriented product offering steady returns to retail and institutional investors.
REITs & Income Trusts
Julius Melnitzer 0 of Lexpert
Contrary to conventional wisdom, initial public offerings (IPOs) are thriving.
Roth IRA's
Karen A. McSherry of Schlossberg, LLC
By now, everyone is at least somewhat familiar with the Roth IRA. Lately, it seems that everyone is espousing its v.
The Canadian Income Trust Market
of Cassels, Brock & Blackwell LLP
An income trust allows stable, profitable businesses to operate under a tax efficient structure to regularly distribute cash flow generated by the business to holders of units of the income trust. The income trust structure has grown in popularity in Canada in the last few years for a number of reasons, including steady returns for investors at higher yields and attractive valuation multiples for vendors.

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