Evan UnzelmanIn September, we authored Selling a CRT Income Interest, in which we described the growing market for income interests in Charitable Remainder Trusts (CRTs). The article discusses how to value CRTs, why income beneficiaries are selling, why buyers are...
December 2008 Archives
George P. LevendisLevendis Law Group, PLLC Patrick M. SchoshinskiLevendis Law Group, PLLC I. ESTATE PLANNING IN THE CURRENT ECONOMIC ENVIRONMENT A. Fundamental Variables That Are In Significant Flux in the Current Economic Environment • Interest Rates In GeneralAnnuity Discount Rate3.6% (Nov.)...
Continue reading "Estate Planning In Current Economic Environment / Future Tax Legislation"
By: Martin M. Shenkman, CPA, MBA, PFS, JDIntroductionGift planning is a potentially significant planning opportunity for many clients. Tax advantages can be substantial. The current economic difficulties can have substantial varying impact on gift planning for different clients, and for...
Continue reading "The Practical Planner: "Gift Planning During Economic Uncertainty""
By Robert L. Moshman Esq. The Helmsley Dog Trusts: When Leona Helmsley passed away at age 87 in 2007, headlines focused on a large bequest to a small dog. The real estate heiress, also known as "The Queen of Mean,"...
Continue reading "The Estate Analyst: "Estates In The News""
By Robert L. Moshman, Esq.Whooosh! Another year has rushed by (except for the months when it dragged on, such as during an endless election, or when oil prices were heading toward $150 per barrel, or when staggering stock market losses...
Continue reading "The Estate Analyst: "The Year In Review, 2008""
Edward A. Moses, Ph.D., J. Clay Singleton, Ph.D., Stewart A. Marshall III, Esq.Authors' Note: Modern Portfolio Theory has become a customary tool used by investment professionals and, as such, constitutes an industry standard that investment decision makers cannot ignore. This...
Continue reading "Using a Portfolio's Required Return to Develop an Appropriate Risk Level"
Bradley M. Van BurenA tumultuous 2008 - marked by a financial crisis many economists consider to be the greatest since the 1930s coupled with significant challenges on numerous fronts including health care reform, energy independence and the war on terrorism...