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Rorie M. Sherman

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Jun 01, 2005
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood, LLC, Stamford, Conn., we have this update: IRS approves disclaimer of residuary estate to private foundation. In Private Letter Ruling 200519042 ...
Bankruptcy Act Blunder
May 01, 2005
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...
CRT PLANNING GETS MORE DIFFICULT
May 01, 2005
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 FMV OF LIFE INSURANCE CONTRACTS
May 01, 2005
The Internal Revenue Service issued Revenue Procedure 2005-25 on April 8, providing additional guidance on determining the fair market value (FMV) of a life insurance contract distributed by a qualified plan or an...
What's Implied in Bongard
Mar 01, 2005
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...
JOINING T&E INVESTMENT COMMITTEE
Mar 01, 2005
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...
Portraits of Rich Kids
Jan 01, 2005
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...
ADVISORY BOARD CHANGES
Jan 01, 2005
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...
Jobs Act Charitable Giving Impact
Dec 01, 2004
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 Jobs Act-Tax Update
Dec 01, 2004
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...
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