May, 2008 |
 |
NAEPC Journal of Estate & Tax Planning
|
Editor's Note: This "dinner menu" summary is designed to help you
with the flavor of the article before you read more. If you are interested in
the article, click its title to access a copy.
Regular Columns and Reports
Estate and Tax Planning Articles
McCord V. Commissioner: Defined Value Clauses
Redefined? (PDF file)
This excellent article was written by a University of Florida LLM student
and won the 2007 Mary Moers Wenig Student Writing Competition sponsored by
the American College of Trust and Estate Counsel. It provides an detailed
discussion of how defined value clauses should be addressed in an estate
plan.
Author: Scott Andrew Bowman, J.D. |
Heckerling Musings 2008
(PDF file)
The thoughts and insights of Steve Akers after attending the 2008
Heckerling Institute on Estate Planning, sponsored by the University of
Miami School of Law.
Author: Steve R. Akers, J.D. |
The Truth About Frivolous Tax Arguments
(PDF file)
This annual report from the IRS is perhaps the most detailed discussion of
both the arguments people make on why they should not pay taxes and the
reasons the IRS will come after them when they don't pay. |
Insurance in Retirement
(PDF file)
In this article (which was previously published in CCH's Journal of
Retirement Planning), Ben Baldwin discusses the use of Variable Universal
Life Insurance as a retirement income vehicle.
Author: Ben Baldwin, Jr., CLU, ChFC, CFP® |
Conditional Love: Incentive Trusts and the
Inflexibility Problem (PDF file)
In this article (which was previously published in the ABA Real Property,
Trust and Estate Law Journal), Professor Tate discusses the use of
incentive trusts in estate planning.
Author: Joshua C. Tate, Professor of Law, Southern Methodist University
|
Presentations and Outlines
Practice Aids
Studies and Reports
Taxation of Wealth Transfers Within A Family. A
Discussion Of Selected Areas For Possible Reform (PDF file)
This April 2008 Senate Finance Committee report analyzes some of the options for
reforming the taxation of transfers of family wealth. |
The 2008 Social Security Trustees' Report
(PDF file)
This March 2008 annual report of the United States Board of Trustees of
the Federal Old Age and Survivors Insurance and Federal Disability
Insurance Trust Funds paints a dismal picture for the future of federal
entitlement programs. |
The Deductibility of State and Local Taxes
(PDF file)
This February 2008 report from the Congressional Budget Office examines
the arguments for and against the state and local tax deduction; how the
benefits from the deduction are distributed among different groups of
taxpayers and different governments; how the deduction and the AMT
interact; and how modifying or eliminating the deduction would affect the
federal budget, the finances of state and local governments, and federal
taxpayers. |
The Budget and Economic Outlook: Fiscal Years 2008
to 2018 (PDF file)
This January 2008 report from the Congressional Budget office provides
detailed projections on the federal budget and economy for the next ten
years. |
List Of Expiring Federal Tax Provisions 2007-2020
(PDF file)
This January 2008 report from Congress's Joint Committee on Taxation
provides a master list of all of the tax provisions which will be expiring
in the next 12 years. |
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