Section Newsletters

Articles on Trusts & Estates

Here’s your inheritance, but pay the tax before you leave By Malcolm L. Morris Trusts and Estates, November 2000 "You inherit $100," is one of the better cards to draw in Monopoly. Learning of an inheritance is not a bad piece of news in the real world either--or is it?
Recent decisions Trusts and Estates, November 2000 In re Estate of Lind, No. 3-99-0708, decided July 13, 2000, by the Third District poses the question as to whether a college can be forced to give up a bequest that reaches probate after a decision was made to close the school.
Estate planning in the new millenium By Jerry Miller Trusts and Estates, August 2000 Marketing a law practice in the first decade of the 21st Century is going to be vastly different than in the previous decade, or any before.
From the editor Trusts and Estates, August 2000 This is the first newsletter following the annual meeting in Lake Geneva. I personally thank the retiring chair, Walt Zukowski, for his help and encouragement this past year.
Non-“trust”worthy expenses By Malcolm L. Morris Trusts and Estates, August 2000 As more and more clients create trusts, the number of trust-oriented disputes will increase. Such is the nature of things.
Recent decisions Trusts and Estates, August 2000 The Estate of Rebecca A. Wineman, T. C. Memo. 2000-1993, filed by the Tax Court on June 28, 2000, gives the taxpayer additional ammunition in making special use valuation elections under Code sec. 2032A.
For what its worth By Mark E. Zumdahl Trusts and Estates, May 2000 This newsletter is a grab bag of recent decisions of interest to those of us in the estate planning area and a short article from Thorpe Facer.
Trustee powers By Thorpe Facer Trusts and Estates, May 2000 Many of our clients have accounts with Merrill Lynch. When creating revocable living trusts for these clients, be aware that Merrill Lynch can require specific language be included with respect to a trustee's power.
A conversation with a client By Thomas A. Polachek Trusts and Estates, September 1999 A. The short answer is that I cannot answer until I know more about your family and financial circumstances, although I will say that you should at least have a simple will (everything to spouse, if she/he survives, otherwise to children) and if you have minor children, you want to name who will be responsible for them ("guardians") in your will. More importantly, you may need an estate plan.
Estate, gift and GST tax reform: The “Taxpayer Refund and Relief Act of 1999” By David A. Berek Trusts and Estates, September 1999 The "Taxpayer Refund and Relief Act of 1999" (hereinafter the "Act") was approved by both houses of Congress on August 5th, 1999.
Get the most from your section membership: join the Trusts & Estates Section e-mail discussion By Mark Mathewson Trusts and Estates, September 1999 Have you ever needed a quick curbside from a colleague but couldn't find one, or a quick answer about, say, a new piece of legislation but didn't know whom to ask? If so ­ and who hasn't? ­
Chicago’s Business Taxpayers Assistance Ordinance: Chicago enacts its version of a Taxpayer Bill of Rights By Stanley R. Kaminski State and Local Taxation, July 1999 On May 12, 1999, the Chicago Business Taxpayers Assistance Ordinance was passed by the Chicago City Council.
Estate and gift tax update By Alfred Sanders Federal Taxation, June 1999 In the past when multiple interests in the same asset have been included in a decedent's gross estate the multiple interests have been aggregated in order to determine their value.
Recent estate and gift tax cases, rulings and regulations—the stuff that there was not enough time in the day to read By Michael L. English Trusts and Estates, April 1999 Letter Ruling 9842003 continues the recent Service assault on valuation discounts for transfers to family limited partnerships which are created or funded shortly prior to death.
Helpful aides to the practitioner preparing estate and gift tax returns By Donald A. LoBue General Practice, Solo, and Small Firm, March 1999 I recommend two publications and CCH's Performance Plus II to those general practitioners who do not prepare estate and gift tax returns on a regular basis.

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