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This page is a archive of entries in the Estate Planning +Taxation category from March 2011.

Estate Planning +Taxation: February 2011 is the previous archive.

Estate Planning +Taxation: April 2011 is the next archive.

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Estate Planning +Taxation: March 2011 Archives

Will Taxpayers Ante Up to Participate in Round Two?: The IRS Offers a New Voluntary Disclosure ProgramBy: Kevin E. Packman, Holland & Knight LLPOn February 8, 2011, the IRS announced the creation of a second voluntary disclosure program for taxpayers...

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Estate Analyst: The Perils of Portability

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The Perils of PortabilityRobert L. Moshman, Esq.I don't keep much stuff aroundI value my portabilitybut I will say that I have savedevery letter you ever wrote to me--"Soft Shoulder" by Ani DiFranco Portability of a decedent's estate tax exclusion amount to...

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Religious Estate Planning

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Religious Estate PlanningBy: Martin M. ShenkmanSummary: Estate planning should be a holistic multi-disciplinary process that addresses all of your important goals. Here's a general list of concepts to begin the process:Religion Counts: According to many surveys, 95+ percent of Americans believe...

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A New Perspective on Employee Stock Ownership Plans

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A New Perspective on Employee Stock Ownership PlansUsing ESOPs for inter-generational estate plansBy George G. Cassiere, ASA, CFA &Brian A. Eagle, J.D.IntroductionThe authors of this article have collectively implemented over 200 Employee Stock Ownership Plan ("ESOP") transactions and hundreds of...

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Charging Order Protection for Florida Limited Liability Companies after OlmsteadBy: Ryland F. Mahathey and Sarah A. Schelling of Redgrave and Rosenthal, LLPOn June 24, 2010, the Florida Supreme Court issued a much anticipated decision in the case of Shaun Olmstead,...

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In Estate of Adler, Section 2036 Trumps Fractional Interest Discounts

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In Estate of Adler, Section 2036 Trumps Fractional Interest DiscountsBy: Ori Bash, ASA of Pluris Valuation AdvisorsIn Adler v. Comm'r, TC Memo 2011-28, the IRS prevailed in a Section 2036 attack, and eliminated fractional interest discounts applied to an estate...

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