Publications

Articles From Stephen M. Margolin

Estate Planning and the American Taxpayer Relief Act

By Stephen M. Margolin and Lindsey Paige Markus
February
2014
Article
Page 92
Thanks to ATRA, a married couple with a properly structured estate can pass more than $10 million free of federal estate tax. But beware income and state-estate tax consequences.

Stranger-Owned Life Insurance: The Rewards: a Fictional Case Study

By Stephen M. Margolin and Valerie J. Freireich
November
2009
Article
Page 568
An elderly - and wealthy - person lets investors buy insurance on his life in return for cash, and everyone makes money. Or do they?

A Primer on Qualified Pension and Profit-Sharing Plans

By Stephen M. Margolin and Harvey S. Shifrin
July
2007
Article
Page 376
Pension and profit-sharing plans are more valuable than ever. Here's an overview for business advisors.

Dynasty Trusts and the Rule Against Perpetuities

By Stephen M. Margolin and Mitchell D. Weinstein
March
1999
Article
Page 134
Dynasty trusts can be just the estate planning device your client needs, but take care not to run afoul of rule against perpetuities and the Internal Revenue Code.

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