Monthly Technical Newsletter
Provided by Leimberg Information Services

• April, 2013 Issue:
  Jeff Pennell on Estate of Kite: Will It Fly?
• March, 2013 Issue:
  Alan Gassman & Christopher Denicolo: Defective Grantor Trusts Are Not Black Holes
• January, 2013 Issue:
  Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2012
• December, 2012 Issue:
  Marty Shenkman & Bob Keebler: The Election is Over - Now What?
• October, 2012 Issue:
  McGuireWoods: Cases of Interest to Fiduciaries
• September, 2012 Issue:
  Lapsing 2012 Estate Planning Opportunities & Large Estates Holding Businesses and Real Estate
• August, 2012 Issue:
  Jeff Scroggin: Planning in 2012 for Clients with Shorter Life Expectancies
• July, 2012 Issue:
  Gassman, Crotty, Denicolo & Pless: Wondering and Wandering through the World of Wandry and Formula C
• June, 2012 Issue:
  Katzenstein & Bowman: Tax Court Provides Road Map for Successful Defined Value Clause Planning in Wa
• 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 Exe
• 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 Con
• 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
• 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