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U.S. Estate Planners and Foreign Property: Part 2.

• Authors : Warshaw, Melvin A.; Fernandez-Leenknecht, Trang¹

• Source: Trusts & Estates. Dec2021, Vol. 160 Issue 12, p14-21. 8p.

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Pre-Residency Planning for Your Client's Trust: Domestication in the international context.

• Authors : Sanna, Dina Kapur¹; Merino, Carl A.¹; Jacobson, Sarah B.²

• Source: Trusts & Estates. Nov2021, Vol. 160 Issue 11, p74-88. 13p.

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Journey to the West: Considerations for inbound foreign professionals regardless of net worth or length of stay.

• Authors : Stone, J. Andrew P.¹; Huang, Eric²

• Source: Trusts & Estates. Nov2021, Vol. 160 Issue 11, p70-73. 4p.

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How and When Beneficiaries Are Taxed: Help to efficiently and effectively manage trusts.

• Authors : Kelley, Thomas¹

• Source: Trusts & Estates. Feb2021, Vol. 160 Issue 2, p21-24. 4p.

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Charitable Tax Planning in an Uncertain Coronavirus and Tax World: Walking-around knowledge on the basics and the new stuff.

• Authors : Teitell, Conrad¹; Bartlett, Stefania L.²; Howe Santoro, Cara²

• Source: Trusts & Estates. Oct2020, Vol. 159 Issue 10, p28-34. 7p.

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Help Single Parent Clients Navigate Complex Issues.

• Authors : Katzenberg, Andrew S.¹

• Source: Trusts & Estates. May2020, Vol. 159 Issue 5, p24-27. 4p.

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Quid Pro Quo and Fundraising Events: Not following the charitable gift QPQ rules means trouble for charities and donors.

• Authors : Teitell, Conrad¹; Sherman, Rachel B. G.²; Gent, Katherine C.³

• Source: Trusts & Estates. Jun2020, Vol. 159 Issue 6, p13-19. 7p.

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Options for Disaster Relief Assistance for Employees.

• Authors : Woehrle, Christopher P.¹

• Source: Trusts & Estates. Jun2020, Vol. 159 Issue 6, p7-10. 4p.

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Quid Pro Quo Isn't Just a Political Issue: Not following the charitable gift QPQ rules means trouble for charities and donors.

• Authors : Teitell, Conrad¹; Sherman, Rachel B. G.²; Gent, Katherine C.³

• Source: Trusts & Estates. May2020, Vol. 159 Issue 5, p14-19. 6p.

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PHILANTHROPY: Nelson v. Commissioner: Inadequate Drafting Blows The "Lid" Off Transfer Taxes.

• Authors : Woehrle, Christopher P.¹

• Source: Trusts & Estates. Sep2020, Vol. 159 Issue 9, p8-10. 3p.

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The State of the States: 2019: An update on key planning developments.

• Authors : Klein, Sharon L.¹

• Source: Trusts & Estates. Jan2020, Vol. 159 Issue 1, p61-69. 9p.

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Roth IRA Conversion Sweet Spot.

• Authors : Hoyt, Christopher R.¹

• Source: Trusts & Estates. Jun2019, Vol. 158 Issue 6, p30-35. 7p.

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Fractional Gifts of Art.

• Authors : Teitell, Conrad¹; Beck, Laura Weintraub²; Ricciardi, Sarah A.³

• Source: Trusts & Estates. Jun2019, Vol. 158 Issue 6, p25-29. 5p.

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Trust Designs in Light of Kaestner And Other Trends.

• Authors : King III, Al W.¹

• Source: Trusts & Estates. Jun2019, Vol. 158 Issue 6, p10-13. 4p.

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And You Thought U.S. Taxation of Trusts Was Complicated.

• Authors : Warshaw, Melvin A.; Wolf, Dave¹

• Source: Trusts & Estates. Mar2019, Vol. 158 Issue 3, p32-37. 6p.

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Non-Fungible Tokens: A Fiduciary, Tax and Legal Snapshot: NFTs provide new challenges for administration and transfer that will keep all of us on our toes.

• Authors : Wierbicki, Diana; Rottermund, Amanda; Turner, Davis

• Source: Trusts & Estates. Apr2022, Vol. 161 Issue 4, p61-64. 4p.

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U.S. Supreme Court Decides Kaestner But Teaches Little: State tax on trust income violates due process clause.

• Authors : Berry, Turney P.¹; Redd, Charles A.²

• Source: Trusts & Estates. Aug2019, Vol. 158 Issue 8, p18-22. 5p.

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Decanting Trusts to Remove Unwanted Beneficiaries.

• Authors : Steiner, Bruce D.¹

• Source: Trusts & Estates. Jun2019, Vol. 158 Issue 6, p45-48. 4p.

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Note From the Editor.

• Authors : Lipp, Susan R.

• Source: Trusts & Estates. Nov2021, Vol. 160 Issue 11, p2-2. 1/2p.

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U.S. Owners of Foreign Corporations Face New Hurdles: The innocent found GILTI.

• Authors : Merino, Carl A.¹; Murray, James²

• Source: Trusts & Estates. Apr2019, Vol. 158 Issue 4, p23-35. 13p.

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Cahill, Powell and the Ongoing Evolution Of IRC Section 2036(a)(2): Ruling makes split-dollar arrangements less attractive and potentially impacts other planning techniques.

• Authors : Angkatavanich, N. Todd¹; Ransome, Justin²

• Source: Trusts & Estates. Sep2018, Vol. 157 Issue 9, p36-44. 8p.

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Proposals by States to Recast SALT Payments as Charitable Contributions: Are these a valid end-run around the new $10,000 limitation?

• Authors : Fox, Richard L.¹; Blattmachr, Jonathan G.²

• Source: Trusts & Estates. Jun2018, Vol. 157 Issue 6, p12-16. 5p.

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Conning to Grips With the New Charitable Gift Substantiation Regs: Practitioners need to understand what's now required.

• Authors : Tidd, Jonathan G.

• Source: Trusts & Estates. Feb2019, Vol. 158 Issue 2, p24-30. 7p.

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The Personal Property Appraisal and Appraiser: Different objectives demand different approaches to value.

• Authors : Breus, Alan¹

• Source: Trusts & Estates. Mar2018 Supplement Special Report Art, Auctions & Antiques, pA11-A14. 4p.

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Not Knowing the S Corp Rules Can Be Dangerous to Your Client's Wealth: Avoiding pratfalls; how to fix muck ups.

• Authors : Teitell, Conrad¹; Bartlett, Stefania L.²; Santoro, Cara Howe²

• Source: Trusts & Estates. Dec2017, Vol. 156 Issue 12, p49-56. 8p.

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Simplified Treatment for Missing The IRA Rollover Deadline: Self-certification available in 11 situations.

• Authors : Hoyt, Christopher R.¹

• Source: Trusts & Estates. Jun2017, Vol. 156 Issue 6, p42-46. 5p.

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Unexpected Consequences of Irrevocable Grantor Trusts.

• Authors : Redd, Charles A.^1,2

• Source: Trusts & Estates. Nov2018, Vol. 157 Issue 11, p10-13. 4p.

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The "Why" Behind a Gift: Understanding more than the what, when and how is key.

• Authors : Sharpe, Jr., Robert F.¹

• Source: Trusts & Estates. Oct2018, Vol. 157 Issue 10, p50-53. 4p.

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Miscommunications Between Donors And Donees: Noble intentions don't always translate to the best results.

• Authors : Woehrle, Christopher P.¹

• Source: Trusts & Estates. Oct2018, Vol. 157 Issue 10, p41-45. 5p.

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Charitable Deductions for Gifts by Individuals, Partnerships and Corporations: A primer on a plethora of philanthropic provisions.

• Authors : Teitell, Conrad¹; Bartlett, Stefania L.²; Santoro, Cara Howe²

• Source: Trusts & Estates. Oct2018, Vol. 157 Issue 10, p31-40. 10p.

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Giving or Leaving IRA Assets to Charity: Some issues and problems.

• Authors : Tidd, Jonathan G.

• Source: Trusts & Estates. Oct2018, Vol. 157 Issue 10, p24-30. 7p.

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Giving in a Post-Tax Reform World: Strategies to maximize the value of charitable gifts.

• Authors : Hall, Martin¹; Casey, Cameron²; Hertzog, Sarah Tomeo³

• Source: Trusts & Estates. Jun2018, Vol. 157 Issue 6, p23-27. 5p.

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Formula gift held to be fixed without adjustment.

• Source: Trusts & Estates. Jan2021 Supplement, p17-18. 2p.

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Fiduciary Law Trends: A roundup of significant court cases.

• Authors : Miller, Joshua S.¹; Sneeringer, Michael²

• Source: Trusts & Estates. May2018, Vol. 157 Issue 5, p43-46. 4p.

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French Tax Laws Affecting U.S. Citizens And Trusts: Recent amendments provide some clarification.

• Authors : Whitaker, G. Warren¹; Mabru, Jean-Philippe²; Woodbury, Matthew J.³

• Source: Trusts & Estates. May2018, Vol. 157 Issue 5, p33-37. 5p.

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Delaware's Modification by Consent Statute: Potential tax consequences to consider.

• Authors : Thomas, Vincent C.¹; Duda, Justin P.²

• Source: Trusts & Estates. Apr2018, Vol. 157 Issue 4, p20-26. 7p.

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Tax Year In Review 2017.

• Authors : Handler, David A.

• Source: Trusts & Estates. Jan2018 Supplement Tax Year in Review 2017, pT5-T19. 15p.

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Innovate or Die: The three big disrupters affecting the future of the estate-planning lawyer.

• Authors : Belber, Timothy J.¹; McDermott, Ian²; Warnick, John A.³

• Source: Trusts & Estates. Sep2017, Vol. 156 Issue 9, p53-56. 4p.

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Successfully Navigating the Self-Dealing Minefield To Do Good.

• Authors : Woehrle, Christopher P.¹

• Source: Trusts & Estates. Aug2017, Vol. 156 Issue 8, p8-11. 4p.

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Roth Segregation Strategy: A powerful pro-active tool for maximizing wealth.

• Authors : Keebler, Robert S.¹; Melcher, Peter J.¹

• Source: Trusts & Estates. Jun2017, Vol. 156 Issue 6, p51-55. 5p.

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The Latest Developments in the Death of the Stretch IRA: We're one step closer to the end of this valuable estate-planning tool.

• Authors : Lange, James¹

• Source: Trusts & Estates. Jun2017, Vol. 156 Issue 6, p47-50. 4p.

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Long Arm of the Law: The risk to U.S. practitioners of prosecution for facilitating foreign tax offenses.

• Authors : Sanna, Dina Kapur¹; Merino, Carl A.¹

• Source: Trusts & Estates. Jun2017, Vol. 156 Issue 6, p30-41. 12p.

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Changing Domiciles to Save on Taxes: What do "Morning Joe's" Joe and Mika know that we don't?

• Authors : Taylor, Parker F.¹; Woods, Vanessa²

• Source: Trusts & Estates. Apr2019, Vol. 158 Issue 4, p20-22. 3p.

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LETTER TO THE EDITOR.

• Authors : Redd, Charles A.

• Source: Trusts & Estates. Mar2021, Vol. 160 Issue 3, p8-8. 1p.

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Springboard to Stronger Client Relationships: Use tax reform to start the conversation about charitable giving.

• Authors : Williams, Brie¹

• Source: Trusts & Estates. Oct2018, Vol. 157 Issue 10, p46-48. 3p.

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Charitable Alchemy--Turning Reduced Taxes Into Increased Tax-Favored Giving.

• Authors : Sharpe Jr., Robert F.¹

• Source: Trusts & Estates. Sep2018, Vol. 157 Issue 9, p10-12. 3p.

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Tax Law Update.

• Authors : Handler, David A.¹; Lothes, Alison E.²

• Source: Trusts & Estates. Sep2018, Vol. 157 Issue 9, p8-10. 3p.

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Fiduciary Law Trends: A roundup of significant court cases.

• Authors : Miller, Joshua S.¹; Sneeringer, Michael²

• Source: Trusts & Estates. May2017, Vol. 156 Issue 5, p25-28. 4p.

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Best Practices on Valuation Issues With the IRS.

• Authors : Gregory, Michael A.¹

• Source: Trusts & Estates. Feb2017, Vol. 156 Issue 2, pV12-V16. 5p.

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The Power of Preparation.

• Authors : Bart, Matthew S.¹

• Source: Trusts & Estates. Dec2016, Vol. 155 Issue 12, p22-25. 4p.

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