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Regular Columns and Reports

Editor’s Column  Advanced Medical Directives

List of Conferences 2007-2008 Conferences on Estate, Financial and Tax Planning

Articles

Chawla, Irrevocable Life Insurance Trusts, and the Insurable Interest Problem(57 KB PDF file) This excellent article discusses the question of insurance interest and its implications for clients and their life insurance trusts. Authors: James R. Robinson, Stephen “Bo” Wilkins

Financial Planning Implications of TRHCA (68 KB PDF file) Michael Kitces discusses some of the unexpected financial planning provisions found in the Tax Relief and Health Care Act of 2006. Author: Michael E. Kitces

Advanced Directives in Europe (226 KB PDF file) This May 2005 Report on Advanced Directives in Europe is interesting reading for advisors with clients who work or vacation in Europe. Author: Alzheimer Europe

Presentations and Outlines

Estate Planning with Life Insurance (75 KB PDF file) In this October, 2006 presentation to the Practicing Law Institute’s 37th Annual Estate Planning Institute, Bob Burton discusses how to address the use of life insurance in estate planning. Authors: Robert E. Burton

Heckerling Musings Steve Akers provides his annual overview of the highlights of the January 2007 Heckerling Institute. Author: Steve R. Akers

Practice Aids

2007 State Death Tax Chart (43 KB PDF file) An easy to use chart on how states are dealing with the state death tax. Author: Charles Fox, McQuire Woods

Studies

U.S. Trust Survey of Affluent Americans (337 KB PDF file) This is an April 2007 survey report prepared for United States Trust Company on the attitudes of affluent Americans.

Effects of the Federal Estate Tax on Farms and Small Businesses (796 KB PDF file) This is a July, 2005 paper from the U.S. Congressional Budget Office that discusses the impact of the estate tax on family farms and small businesses. DIrector: Douglas Holtz-Eakin

The Estate Tax and Charitable Giving (309 KB PDF file) This is a July, 2004 paper from the U.S. Congressional Budget Office examines how changing the estate tax rules would impact charitable donations. Director: Douglas Holtz-Eakin

Estate and Gift Taxes: Economic Issues (139 KB PDF file) This is a January, 2006 paper from the Congressional Research Service, The Library of Congress. Authors: Jane G. Gravelle, Steven Maguire

How Repeal of the Federal Estate Taxes will Harm Small Business and how Repeal of AMT is Necessary (127 KB PDF file) This is April, 2005 congressional testimony from the chair of the Small Business Council of America. Authors: Paula A. Calimafde, Esq.