Rorie M. Sherman

Gideon Rothschild, partner in the New York-based Moses & Singer LLP and specialist in asset protection, reports: If a wealthy client could possibly go bankrupt in the next 10 years, now is the time for him to move his...

On March 30, the Internal Revenue Service issued Revenue Procedure 2005-24 adding significant new rules to charitable remainder trust planning. From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in...

The editors of Trusts & Estates are pleased to announce the addition of Jeffrey L. Evans to the advisory board's Investments Committee. Evans, whose article Rating the Quarterback starts on p. 29, is a consultant to...

From David A. Handler of Kirkland & Ellis in Chicago we have this report on the latest development in the Tax Court's understanding of the Internal Revenue Code Section 2036(a): On March 15, the court issued a...

In the 1880s, early in John Singer Sargent's career, he confronted a dilemma when painting children's portraits for wealthy English patrons. The artist, born in Italy to American parents, had studied art in Paris then...

Trusts & Estates is pleased to announce the appointment of two advisory board chairs: Charles L. Ratner is moving from the Estate Planning & Taxation Committee to take up the chair of the Insurance Committee for 2005...

The American Jobs Creation Act also tightened rules for charitable contributions of vehicles and patents. As David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., report: Buried in the...

The American Jobs Creation Act of 2004, signed into law Oct. 22, made some key changes to the S Corporation rules. As David A. Handler, in the Chicago office of Kirkland & Ellis LLP, reports: Internal Revenue Code...