Coming To A Wal-Mart Near You: Tax-Free GRATs By Deborah V. Dunn, Kirkland & Ellis, Chicago. IL In a victory for taxpayers, the Tax Court held in Walton v. Commr., 115 T.C. No. 41 (2000), that Reg. Sec. 25.2702-3(e), Example 5 is an invalid...
Oddlots Random samplings of new affecting the estate planning industry Compiled by Christopher Weems, Associate Editor Send an e-mail with your news item Income Redefined for CRTs, PIFs, Other Trusts: Proposed Regulations IRC Sec.643(b)'s...
Oddlots Random samplings of new affecting the estate planning industry Compiled by Christopher Weems, Associate Editor Send an e-mail with your news item Seminar Discusses Planning For Same-Sex Partners Affluent same-sex domestic partners and...
Sale Of Home To Bypass Trust Or QTIP By Roy M. Adams and Glenn Kurlander Kirkland & Ellis New York, NY Q: The Internal Revenue Code Sec. 121 exclusion of gain on the sale of a residence has been allowed for the sale of a home by a grantor trust...
Invitation to submit questions on Estate and Investment Planning Roy M. Adams, Senior Partner, Kirkland & Ellis, Trust and Estates Group; Glenn Kurlander Senior Partner, Kirkland & Ellis, Trust and Estates Group; William S. Villafranco, Senior...
An impressive list of African-American business leaders and entrepreneurs, including Black Entertainment Television Chairman and CEO Robert Johnson, today announced a call for the repeal of the estate tax. The group's perspective on the tax will...
Oddlots Random samplings of new affecting the estate planning industry Compiled by Christopher Weems, Associate Editor Send an e-mail with your news item State Taxes are Major Factor in Retiree Relocation Decisions REDDING, Conn. -- As tax season...
Oddlots Random samplings of new affecting the estate planning industry Compiled by Christopher Weems, Associate Editor Send an e-mail with your news item Asset Managemement Firm Still Sees Opprtunity in Stock Market, Calls for Increase in Equity...