Choices:   “Reciprocal Trust Doctrine Threatens Family Decision-making” (November 2006)
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
 
Succession, An Attorney's Perspective (November 2006)
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.

International Estate Planning:  “Michael Collins, Dauphins and Other Approaches to  International Estate Planning” (November 2006)
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.