Anyone of any age may unexpectedly become ill or disabled in some way, and unable to manage his or her affairs. This could be a temporary situation or, in some cases, more permanent in nature. Read More
Category: Publications
The 2008 Proposed Amendments to Treasury Regulation Section 20.2032-1
Sat 1 November 2008
Publications
It is clear that the new Proposed Regulations would significantly restrict the use of discounts in valuing property on the alternate valuation date. Read More
643 Regulations: Use of Non-Charitable Unitrusts and Other Issues Raised Under the Final Regulations
Mon 1 March 2004
Publications
Nearly three years after proposed regulations were issued under § 643 of the Code, 2 the Internal Revenue Service issued final regulations on December 30, 2003. Read More
Funding Formulas Fail on Flexibility
Tue 6 January 2004
Publications
HISTORICAL APPROACH TO MARITAL DEDUCTION/CREDIT SHELTER ESTATE PLANNING. Read More
Top 10 Mistakes by Estate Planners
Fri 9 May 2003
Publications
Estate planners can make many different types of mistakes, from leaving an important clause out of a will to miscalculating the projected estate tax. Read More