Add to ORKGThis article discusses marital deduction planning for retirement plan assets when a trust will be named a beneficiary. The author discusses the necessity for careful planning and numerous issues that must be considere
Congress is considering pension reform in the wake of the tremendous loss in market value of retirem...
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-pare...
Many married individuals adopt an estate plan designed to avoid estate tax on the death of the first...
The marital deduction formula bequest exists principally as a means of minimizing federal estate tax...
This Article examines the Economic Recovery Tax Act of 1981 (ERTA) and the changes its provisions ha...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
Everybody has the right to pass property from one generation to another. However, this right is subj...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
"This guide sheet discusses an estate planning tool called the marital trust. A marital trust can re...
This article will offer a basic form that can be easily altered to respond to the needs of many clie...
In a recent decision, the Tax Court concluded that an interest passing to a surviving spouse under a...
While the marital deduction provided for by federal estate tax law may not necessarily be the contro...
This article examines additional dispositive powers which might be given the surviving spouse as tru...
The tax code bestows various benefits upon married taxpayers based on the presumption that married i...
Several years ago an article appeared in the pages of this journal which suggested that those attorn...
Congress is considering pension reform in the wake of the tremendous loss in market value of retirem...
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-pare...
Many married individuals adopt an estate plan designed to avoid estate tax on the death of the first...
The marital deduction formula bequest exists principally as a means of minimizing federal estate tax...
This Article examines the Economic Recovery Tax Act of 1981 (ERTA) and the changes its provisions ha...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
Everybody has the right to pass property from one generation to another. However, this right is subj...
Full-text available at SSRN. See link in this record.This article addresses the deduction for marita...
"This guide sheet discusses an estate planning tool called the marital trust. A marital trust can re...
This article will offer a basic form that can be easily altered to respond to the needs of many clie...
In a recent decision, the Tax Court concluded that an interest passing to a surviving spouse under a...
While the marital deduction provided for by federal estate tax law may not necessarily be the contro...
This article examines additional dispositive powers which might be given the surviving spouse as tru...
The tax code bestows various benefits upon married taxpayers based on the presumption that married i...
Several years ago an article appeared in the pages of this journal which suggested that those attorn...
Congress is considering pension reform in the wake of the tremendous loss in market value of retirem...
Once upon a time, and not so very long ago, a child was born, much to the delight of its lawyer-pare...
Many married individuals adopt an estate plan designed to avoid estate tax on the death of the first...