Columns

Choices: “Reciprocal Trust Doctrine Threatens Family Decision Making”
Donald Kozusko
The increase in the number and value of family trusts in the United States has been accompanied by an evolution, even revolution, in the ways in which families participate in trust decision-making. Now, there are signs that the IRS undermine this progress by expanding the restrictions it applies to trust decisions it characterizes as tax-sensitive.

International Estate Planning: “Michael Collins, Dauphins and Other Approaches to International Estate Planning”
Charles M. Bruce
Viewing international estate planning broadly, the ideal approach takes advantage of a diversity of jurisdictions, so as to achieve the best results and preserve the most flexibility.

Estate and Gift Tax Developments
Gal N. Kaufman, Melissa A. May, Patrick M. Schoshinski, and Todd I. Steinberg

From My Desk: "Federal Transfer Tax Law and the Recent and Coming Elections"
George P. Levendis
From My Desk focuses on subjects of Mr. Levendis' selection taken from Mr. Levendis' experiences over the past 35 years in representing client families, private businesses, individuals and charitable entities, in the broad area of wealth preservation or will offer Mr. Levendis' view on a significant subject within that broad area.

Features

Succession, An Attorney’s Perspective
Jeffrey A. Galant and Dana L. Mark
Business succession planning for family owned businesses involves appropriate succession and estate planning. This planning involves consideration of both management succession issues and estate planning issues.

Select Drafting Issues for High Net Worth Clients
Eric A. Manterfield
While tax savings represents a primary goal for many high net worth clients, there are real world drafting issues estate planners must consider when working with these individuals.  Some planning strategies drive the drafting of the documents, while the actual drafting exercise frequently reminds the planner to consider other planning strategies with the client.

Decision Making Under Conditions of Uncertainty
Kenneth R. Solow, CFP

Premarital Agreements and the Young Couple
Linda J. Ravdin

Practical Drafting Under The Uniform Trust Code
Nancy G. Fax