Monthly Technical Newsletter
Provided by Leimberg Information Services

March, 2012 Issue:
Jeff Scroggin & the Seven Realities of Family Business Succession

February, 2012 Issue:
Jeff Baskies & George Luck: Taking a Closer Look at Our Living Wills and Advance Directives

October, 2011 Issue:
Katzenstein and Gaswirth - Q&A on Key Elections for 2010 Estates

September, 2011 Issue:
Steve Akers: Carryover Basis Guidance in Notice 2011-66 & Revenue Procedure 2011-41

August, 2011 Issue:
Owen Fiore on Giustina V. Commissioner

July, 2011 Issue:
The BDIT: A Powerful Wealth Planning Strategy When Properly Designed and Implemented

June, 2011 Issue:
Chuck Rubin on Boltar: A Suspect Expert or Appraisal Can Risk a Total Taxpayer Loss

May, 2011 Issue:
Dennis Webb: Estate Plans in Chains, the Unfortunate Trend toward Unnecessary Discount Caps 

April, 2011 Issue:
Bruce Steiner: A First Look at the Administration's Revenue Proposals

March, 2011 Issue:
Blattmachr & Blattmachr: Efficient Ways to Use the New Temporary $5 Million Federal Gift and GST Exemptions

February, 2011 Issue:
Estate and Gift Tax Rates and Exemption Amounts Chart

November, 2010 Issue:
Baskies: Top 10 Planning Ideas to Consider Before the End of 2010

September, 2010 Issue:
Long Term Care - Some Things You Should Know

August, 2010 Issue:
Scroggin & Douglas: Should Clients Consider Gifting Before the End of 2010?

July, 2010 Issue:
Jeff Scroggin & the Future of Estate Planning

June, 2010 Issue:
Ludwick v. Commissioner: Valuation & Fractional Interests in Real Estate

May, 2010 Issue:
The GRAT Rush of 2010

April, 2010 Issue:
The Ascertainable Standard Pill Does Not Cure All Estate Inclusion Diseases

March, 2010 Issue:
Sample Client Letter Explains Estate Tax Changes & Encourages Action

February, 2010 Issue:
It's Not Just About Taxes

January, 2010 Issue:
FLASH - Problems for Married Persons Who Die in 2010 in States with Independent Death Taxes

October 2009 Issue:
Scroggin on the Prospects for Estate Tax Legislation: A Smaller Exemption or a Return to 2001? A Contrarian View

September 2009 Issue:
Akers on Pierre

August 2009 Issue:
Linton - Steve Akers Reviews a Significant Gift Tax Valuation Case

July 2009 Issue:
Chambers - Policy Loans are Income

June 2009 Issue:
McDaniel on Costas – New Disclaimer Case

May 2009 Issue:
Congress About to Vote on Estate Tax

April 2009 Issue:
PLR 200910002 -- IRS Again Blesses Family Split Dollar

March 2009 Issue:
Longevity Curve Report - Life Expectancy Analysis - What Every Estate Planner Absolutely Positively Needs to Know

February 2009 Issue:
Summary of Key Life Insurance Developments

January 2009 Issue:
Trustees Freed From Bondage One More Year

September 2008 Issue:
Recent Important Changes to Florida Trust Code

August 2008 Issue:
Contemporary Planning Ideas with Inevitable Changes Looming Over U.S. Tax Policy

July 2008 Issue:
The Just Enough Funding Technique

June 2008 Issue:
Fully Utilizing Credits of Both Spouses – Creative Thinking

May 2008 Issue:
Pennell - Prop. Treas. Reg. 26.2642-7 – Generation-Skipping Exemption Allocation Regulations

April 2008 Issue:
Mirowski – Owen Fiore's Commentary

March 2008 Issue:
Notice 2008-32 – Interim Guidance on 2% Floor

February 2008 Issue:
Christiansen - Formula Disclaimer Does Not Violate Public Policy

January 2008 Issue:
Beneficiary Rollover Seesaw Saga Continues

December 2007 Issue:
Jelke Revisited

November 2007 Issue:
Long Term Care Insurance and Estate Planning

October 2007 Issue:
Berry – A Very Unfortunate FLP Case

September 2007 Issue:
Transaction of Interest – Toggling Grantor Trust

August 2007 Issue:
Carol Cantrell's Take on Proposed Regs - A Cleaner Version

July 2007 Issue:
Goldman - Important Pecuniary Bequest Issue

June 2007 Issue:
New Question on Estate Tax Return Highlights Strategic Issues

May 2007 Issue:
Bankruptcy – What Every Estate Planner Needs to Know

April 2007 Issue:
The Federal Estate Tax: Quo Vadis?

February 2007 Issue:
PLR 200649023 - A Short Course in Creative Use of Disclaimers

January 2007 Issue:
How Do You Spell Arbitrary and Capricious?

December 2006 Issue:
Tax Treatment Of Long-Term Care Insurance

November 2006 Issue:
Do Roth IRA Conversions Offer a Brand-NUA Opportunity?

October 2006 Issue:
Code Section 7702B Long-term Care Gets New Life - But Will It Be Healthy?

September 2006 Issue:
Insurer Acts to Rescind Free Life Insurance

August 2006 Issue:
Charitable IRA Rollover (CIR) in 2006 AND 2007

July 2006 Issue:
Paul Hood's Last Words of Advice

June 2006 Issue:
Rev. Rul. 2006-26 - Guidance on QTIP Qualification in Context of IRAs and other Retirement accounts

May 2006 Issue:
Florida Legislature Repeals Intangibles Tax