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November 2011


News, Articles, and Updates for the Estate Planner

See updates and article references involving charitable trusts and donations; elder law; estate and gift taxes; estate and trust administration--probate; estate planning; generation-skipping transfer tax; health care; retirement; small and mid-size law firm practice; special needs trusts; guardianships; trusts; and wills.

Cowles Tech Tip

The end of the year is an excellent time to promote a review of your client’s current estate planning documents to identify any potential updates needed based on a change in goals, finances, or family situation. In addition, updates may be needed due to changes in the law since the client’s plan was drafted or last updated.

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For The Estate Planner

Charitable Trusts and Donations


IRS. Section 170 - Charitable, Etc. Contributions and Gifts. The IRS advised that taxable income for purposes of calculating the percentage limitation under I.R.C. § 170(b)(2)(A) on corporate charitable contribution deductions does not include an adjustment for taxpayer's excess inclusion income under I.R.C. § 860E, and taxpayer may not carry back any of its charitable contribution deduction for the year as part of that year’s net operating loss under I.R.C. § 172. WestlawNext: CCA 201143018; Westlaw: CCA 201143018, 2011 WL 5113900 (October 28, 2011); Web: CCA 201143018, 2011 WL 5113900 (October 28, 2011).

Elder Law


Aging Inmates: Correctional Issues and Initiatives. Aging Inmate Committee. (Maryland Bar Journal, November/December, 2011). WestlawNext: 44-DEC Md. B.J. 22; Westlaw: 44-DEC Md. B.J. 22. (The Aging Inmate Committee is affiliated with the Maryland State Bar Association's Section on Correctional Reform)

Montana Supreme Court Affirms Legality of Aid in Dying. State Senator Anders Blewett. (Montana Lawyer, November, 2011). WestlawNext: 37-NOV Mont. Law. 6; Westlaw: 37-NOV Mont. Law. 6; Web: Montana Lawyer.

No, Physician-Assisted Suicide is Not Legal in Montana; It's a Recipe for Elder Abuse and More. State Senator Jim Shockley, Margaret Dore. (Montana Lawyer, November, 2011). WestlawNext: 37-NOV Mont. Law. 7; Westlaw: 37-NOV Mont. Law. 7; Web: Montana Lawyer

Problem-Solving Litigation for the Elderly: an Eventual Shift with a Cautionary Approach. Nadav Zamir. (Journal of Civil Rights & Economic Development, Summer 2011). WestlawNext: 25 J. Civ. Rts. & Econ. Dev. 1023; Westlaw: 25 J. Civ. Rts. & Econ. Dev. 1023; Web: Journal of Civil Rights & Economic Development.


South Dakota. Coalition Submits Petition to State to Increase Sales Tax to Boost Medicaid and Education Funding. On November 1, Moving SD Forward announced that it had submitted enough petition signatures to the state to get a proposal to increase South Dakota’s sales tax by one percent to boost Medicaid and education funding on the November 2012 ballot. The proposal would raise the state’s sales tax from 4 percent to 5 percent after the Legislature reduced reimbursements to Medicaid providers by amounts from 4.5 percent to 11.5, lowered per-student K-12 funding by 6.6 percent, and cut other agencies by 10 percent. The announcement said an additional $180 million would be generated by the sales tax increase, with half going to Medicaid funding and half to K-12 education. Westlaw Next: 2011 WL 5188758 ; Westlaw: 2011 WL 5188758 (November 3, 2011); Web: SD Sales Tax Proposal Petitions Submitted to State, Moving SD Forward, November 1, 2011. .


How to Assist the Client With Diminishing Capacity. Speakers: Rachel A. Kabb-Effron. (NBI, Inc (National Business Institute, Inc.), 12/27/2011 4:00 PM EST). 1 Hours, 30 Minutes. West LegalEdcenter: Live Audio.

SSI vs. SSDI: Benefits and Eligibility. Speakers: Laura Gadness. (NBI, Inc (National Business Institute, Inc.), 12/14/2011 4:00 PM EST). 1 Hours, 30 Minutes. West LegalEdcenter: Live Audio.

Estate and Gift Taxes


IRS Issues Carryover Basis Guidance for 2010 Estates. Michael G. Stevens. (Estate Planning, October, 2011). WestlawNext: 38 ESTPLN 10; Westlaw: 38 ESTPLN 10.

Marital Deduction Eligibility for Refunded Retirement Home Fee. The Private Clients, Trusts and Estates Group of Schiff Hardin LLP. (Estate Planning, October, 2011). WestlawNext: 38 ESTPLN 45; Westlaw: 38 ESTPLN 45.

New Life for the Qualified Personal Residence Trust. Brandon A.S. Ross. (Estate Planning, October, 2011). WestlawNext: 38 ESTPLN 03; Westlaw: 38 ESTPLN 03.

The New Super-Charged PAT (Power of Appointment Trust). Wendy C. Gerzog. (Houston Law Review, Fall 2011). WestlawNext: 48 Hous. L. Rev. 507; Westlaw: 48 Hous. L. Rev. 507; Web: Houston Law Review.

Using Section 2519 to Enhance Estate Planning with QTIPs. Austin W. Bramwell.(Estate Planning, October, 2011). WestlawNext: 38 ESTPLN 15; Westlaw: 38 ESTPLN 15.


IRS. Section 2041 - Powers of Appointment (Included v. Not Included in Gross Estate). The IRS ruled that decedent’s son’s proposed exercise of son’s power of apportionment, provided him in a generation-skipping trust created by his father for the son and son’s issue, outlining the manner in which the remainder of the trust shall be divided among son’s issue upon his death, will not cause the assets of the various trusts resulting from the division of the original trust to be includible in son’s gross estate under I.R.C. § 2041, or cause the trusts to become subject to generation-skipping transfer tax under Chapter 13 of the Code. WestlawNext: PLR 201143002; Westlaw: PLR 201143002, 2011 WL 5112606 (October 28, 2011); Web: PLR 201143002, Written Determinations (October 28, 2011).

IRS. Section 6166 - Extension of Time to Pay Estate Tax. The IRS advised that making the election under I.R.C. § 6166(b)(8) for holding company stock to be treated as business company stock means that the estate forfeits the deferral option provided by I.R.C. § 6166(a)(3). WestlawNext: CCA 201144027; Westlaw: CCA 201144027, 2011 WL 5255631 (November 4, 2011): Web: CCA 201144027, 2011 WL 5255631 (November 4, 2011)
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