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Estate Planning



Volume 34, Number 2, February 2007



Published: Fri, 23 Feb 2007 10:15:16 EST

 



ARTICLES

Fri, 23 Feb 2007 10:15:16 EST

Volume 34, Number 2, February 2007



Deferral of Gain Eliminated in Sales of Appreciated Property for a Private Annuity

Fri, 23 Feb 2007 10:15:16 EST

Volume 34, Number 2, February 2007 p.3
New Prop. Regs. would impose a higher capital gains tax on the acquisition of an annuity in exchange for appreciated assets.



Handling Affirmative and Deemed Allocations of GST Exemption

Fri, 23 Feb 2007 10:15:16 EST

Volume 34, Number 2, February 2007 p.12
The benefits of proper affirmative allocations of GST exemption can be substantial, as Part 1 of this article explains.



Planners Must Be Aware of the Danger Signals of 'Free' Life Insurance

Fri, 23 Feb 2007 10:15:16 EST

Volume 34, Number 2, February 2007 p.20
Recent developments show that promoters of 'free' life insurance are likely violating insurable interest and rebating laws.



Careful Pre-Immigration Planning Can Save Significant Taxes

Fri, 23 Feb 2007 10:15:16 EST

Volume 34, Number 2, February 2007 p.30
Placing assets in trust before a foreign individual relocates to the U.S. may avoid application of U.S. transfer taxes.



The Incomplete Equity Strategy May Bolster Sales to Grantor Trusts

Fri, 23 Feb 2007 10:15:16 EST

Volume 34, Number 2, February 2007 p.39
In a sale to a grantor trust, this technique may increase the equity of the trust, without triggering gift tax.



DEPARTMENTS

Fri, 23 Feb 2007 10:15:16 EST

Volume 34, Number 2, February 2007



CURRENT LITERATURE

Fri, 23 Feb 2007 10:15:16 EST

Volume 34, Number 2, February 2007






TAX MEETINGS

Fri, 23 Feb 2007 10:15:16 EST

Volume 34, Number 2, February 2007 p.48