Articles From Alan E. Stumpf

Consider the single fund QTIP trust for your clients By Alan E. Stumpf Trusts and Estates, November 2018 An example of a letter that provides a vehicle for presenting a draft of the single-fund qualified terminal interest property marital trust.
Consider the single-fund QTIP trust for your farmer clients By Alan E. Stumpf Agricultural Law, November 2017 A sample letter for clients presenting a draft of the single-fund QTIP trust.
Basis adjustments for 2010 estates: A navigation system for unknown routes By Alan E. Stumpf Trusts and Estates, April 2010 In 2010, the basis of property acquired from a decedent is no longer automatically stepped-up. Rather, the basis is the decedent’s adjusted basis in that property or the fair market value of the property on the date of death, whichever is less.
The Road Less Traveled: IRC 1022 legal considerations in 2010 By Alan E. Stumpf Agricultural Law, January 2010 We have been failed by Congress and are forced to take the road less traveled. Congress has decided that we can travel the known estate planning road on another day, January 1, 2011, and opted for the new path and to make all the difference on the road of carryover income tax basis. On December 31, 2009, no regulations for this path have been promulgated by the Internal Revenue Service. To serve our clients better we need to be thinking and counseling about a number of transaction and taxation concepts.
Inside the too-speculative continuum By Alan E. Stumpf Agricultural Law, May 2009 A taxpayer advocating valuation of built in capital gains inside of the too-speculative continuum needs to start his advocacy with an understanding of what a willing buyer and a willing seller will take into account.
Life estate transaction legal considerations By Alan E. Stumpf Agricultural Law, February 2008 To serve our clients better we need to be thinking and counseling about a number of future responsibility, transaction and taxation issues.
Life Estate Transaction legal considerations By Alan E. Stumpf Real Estate Law, February 2008 Frequently a lawyer is contacted by a client proposing various types of life estate and gift transactions for real estate.

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