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Estate Planning FaxLetter
Estate Planning - In This Issue:
- Key 2004 Tax Figures for Estates and Trusts
- Attorney Negligent for not Advising Client of Right to Disclaim Inherited Assets
- No Step-up in Basis for Surviving Spouse's Community Property Annuity
- No Deduction Allowed for Trust's Conservation Easement
- Section 2036(a)(1) Does Not Apply to Transfers for Full and Adequate Consideration
- Will Your Life Insurance Proceeds Be Included in Your Estate?
- IRS Acquiesces to Tax Court's Decision in Walton
- Verbal Statement Does Not Constitue Renunciation of Trust
- Missing Out on Net Gifts?
- Stretch Out Inherited Retirement Funds
- Departure from Annuity Tables Is Appropriate in Valuing Lottery Winnings
- When a CLT Might Be Most Useful
- IRS Provides New Sample CRAT Forms
- Multiple QPRTs for the Same Property?
- Disclaimer Fails After Execution of Power of Appointment
- Proposals for Pension Reform
- Tax Court Ignores State Court's Reformation of Will
- Will's Beneficiaries Cannot Sue Attorney for Failing to Ensure Client's Capacity
- Tampering with Wills and Trusts May Be Dangerous
- FLP Assets Included in Strangi Estate Under § 2036(a)
- Trust Beneficiaries Must Take MRDs on Eldest's Life Expectancy
- States Proposing Drastic Changes to Medicaid Rules
- 10th Circuit Affirms: Post-Death Domestic Relations Order is Qualified
- Disclaimer Precluded by Use of Trust Assets in Loan Applications
- Guardian Breached Duty by Ignoring Ward's Medicaid and Estate Plan
- A QTIP Trust With No QTIP Election Is Just a Trust
- Wife's Interest in Trust Does Not Qualify for Marital Deduction
- Techniques for Protecting Donor Intent
- Court Erred in Assuming Transfers by Attorney-in-Fact Were Gifts
- Power to Remove General Partner Causes Inclusion of Partnership Assets in Estate
- Life Insurance in a Qualified Plan
- What Is an Ethical Will?
- FLP Plan Fails Due to Decedent's Retained Interest
- 3rd Circuit Affirms that CSATs Are Countable Assets
- Intentionally Defective Grantor Trusts
- Tax Court Fleshes Out Trompeter on Remand
- Nursing Home Resident's Half-a-Loaf Transfer Was Not Fraudulent Conveyance
- Plan Participant's Death Ends Tax Lien on Benefits
- Trust Reformation Fails to Qualify CRAT
- Are Claims Against Non-Probate Assets Deductible?
- Unsuccessful Will Contestant Must Pay Family's Legal Fees
- Achieving a Higher Step-up in Basis with an Alternate Valuation Date
- IRS Waives 60-day Rollover Requirement for Alzheimer's Sufferer
- Innocent-Spouse Relief Refused for Estate
- Treasury to Crack Down on Roth IRA Abuses
