Sitemap - 2024 - State of Estates
Reader Questions: Crummey Versus 5x5 Powers
The Added “Work” of Crummey Power Accounting
The CTA Preliminary Injunction, 8 Days Later...
Trust Look-Through Rules after the SECURE Act
CTA Compliance After Texas Top Cop Shop
Powers of Appointment and Powers of Attorney: Do They Overlap?
Friday Reading Club - Christopher Holtby Discusses Trustee Solutions
C and S Corporations for Estate Planners: Related Corporations and IRC Section 304
Basis Rules for Lifetime Gifts
Portability Podcast: Symposium Announcement, Post-Election Tax Thoughts, and Monolithic Thinking
Crummey Notifications: Are They Required?
The Parking Lot Trust: Choose Your Own Adventure
AI in Estate Planning: Proofreading
Gifts of Remainder Interests under McDougall v. Commissioner
Does Your Trustee Know They Are A Trustee?
Portability Formulas in Estate Planning Documents, Part II: Post-Death Appreciation
Portability Podcast: Advice For Associates (Ongoing Series)
Common Gift Tax Return Errors: The Ultimate Guide to Form 709
AI in Estate Planning: Reading the Law, and What That Means?
Can Family Limited Partnerships Still Lead to Fields of Gold?
From the Archives: Valuing Discretionary and Remainder Interests in Trusts
The Trustee’s Duty to Inform and Report: Setting a Baseline
AI in Estate Planning: An Intro
Portability Podcast: Illustrating the Sunset of the Estate Tax Basic Exclusion
A "Better" Guide to Estate Plan Funding, Part 10: Life Insurance
A "Better" Guide to Estate Plan Funding, Part 9: IRA Beneficiary Designation Rules and Strategies
Beware: CTA, EIN, and Other Phishing Scams
The SLAT Series, Part V: Grantor Trust Treatment of Beneficiary Spouse
A "Better" Approach to Estate Plan Funding, Part 8: Survivorship Rights
Portability Podcast, Episode 2: Powers of Appointment
The Rise of the Wealth Strategist
A "Better" Approach to Estate Plan Funding, Part 7: Intro to Beneficiary Designations
Modification of GST Grandfathered Trusts
Friday Reading Club: Dunbar’s Number
A "Better" Guide to Estate Plan Funding, Part 6: Joint Versus Individual Revocable Trusts
Portability Podcast, Introductory Episode
Friday Reading Club: How To Avoid Probate!
Portability Formulas in Estate Planning Documents: Part I
Estate Planning: 2024 Trends for Tax Professionals to Watch
Friday Reading Club: The Inheritance Playbook
A "Better" Guide to Estate Plan Funding, Part 5: A Revocable Trust Alone Is Not Enough
C and S Corporations for Estate Planners: Substantially Disproportionate Redemptions
Weeks in Review: July 4 - 19, 2024
A "Better" Guide to Estate Plan Funding, Part 4: Intro to Revocable Trusts
The Intersection of Charitable Remainder Trusts and Estate Tax, Part III
A "Better" Guide to Estate Plan Funding, Part 3: Minors as Beneficiaries
C and S Corporations for Estate Planners: The Electing Small Business Trust (ESBT)
Crummey Notifications: The Ultimate Guide to Form 709
Mid-Year Review, Acknowledgements, and What's Next?
QTIP Trusts and Rights of Recovery: IRC Section 2207A
A “Better” Guide to Estate Plan Funding, Part 2: Estate Claims
Marital and Credit Shelter Trust Funding Formulas, Part 1
Weeks in Review: June 8 – 21, 2024
A Tale of Two Cases: Connelly and Anderson
A “Better” Guide to Estate Plan Funding: Part 1
AI in Estate Planning: All Questions, No Answers?
The Intersection of IRC Section 642(c) and S Corporations: More Than Meets The Eye?
Week(s) in Review: May 25-June 7; 2024
Why Today's Practitioner Should Care About Generation-Skipping Transfer (GST) Tax
From the Archives: Don't Get Rid of That Trust!
Is a Marital Trust Termination a Gift?
C and S Corporations for Estate Planners: the Qualified Subchapter S Trust (QSST)
Week(s) in Review: May 11-24; 2024
The Intersection of Charitable Remainder Trusts and Estate Tax, Part II
GST Tax Carve-Outs Not Found in the Internal Revenue Code
2514(e) Crummey Powers: The Ultimate Guide to Form 709
Powers of Appointment and Disinheritance: A Vicious Combination
Weeks in Review: April 27 - May 10, 2024
End of an Estate Tax Inclusion Period (ETIP): The Ultimate Guide to Form 709
The SLAT Series, Part IV: Forward-Looking Application of IRC Section 2036
Webinar: Why You Should Care About GST Tax
An Intro to Retained Interest Trusts
Weeks in Review: April 12 – 26, 2024
The End of Non-Competes as We Know Them?
C and S Corporations for Estate Planners: Eligible Shareholder Requirements
Sale of Property Subject to Specific Devise
The New SECURE Act Regulations: A Teaser
Estate Plan Changes During Pending Divorce: Interesting Outcomes?
April Office Hours and Week(s) in Review: March 30-April 11, 2024
C and S Corporations for Estate Planners: Income-Shifting and Grantor Trusts
Week(s) in Review: March 16-29, 2024
Incomplete Gift Crummey Powers: The Ultimate Guide to Form 709
An Intro to Trustee Distribution Powers
Family Limited Partnerships and IRC Section 2036: A High-Level Overview
C and S Corporations for Estate Planners: IRC Section 303 Stock Redemptions After Death
March Office Hours; Business and Article Roundup through March 15, 2024
The Patchwork of Perpetuities Periods
What is a Credit Shelter Trust?
From the Archives: The IRC Section 691(c) Deduction
Funding an ILIT; and 21 Common ILIT Errors
Business and Article Roundup: Week Ending March 1, 2024
C and S Corporations for Estate Planners: Constructive Dividends and Intro to Stock Redemptions
Gifts to 529 Plans: The Ultimate Guide to Form 709
An Intro to Powers of Appointment
Week in Review: February 23, 2024
C and S Corporations for Estate Planners, Mini-Feature: PLR 202407005
Planning for the Sunset of the Basic Exclusion Amount
Article Summaries: Week Ending February 16, 2024
C and S Corporations for Estate Planners: Tax Accounting
A Little-Known Gift Tax Exclusion: Transfers in the Ordinary Course of Business
The Intersection of Charitable Remainder Trusts and Estate Tax, Part I
How Are ILITs Used To Generate Estate Liquidity?
How are Trusts Divided for the Next Generation?
What is an Intentionally Defective Grantor Trust (IDGT)?
Hanging Crummey Powers: The Ultimate Guide to Form 709
Revocable Versus Irrevocable Trusts: A High-Level Framework
The SLAT Series, Part III: Issues with Grantor Trust Status
Upcoming Office Hours - Jan. 31 - Feb. 7, 2024
C and S Corporations in Estate Planning: Basics of Stock Basis
The Ultimate Guide to Form 709: An Intro
Estate Planning Business Update, January 19, 2024
The SLAT Series, Part II: Income Tax Status
List of Estate Tech (to be Updated Periodically)
Index of Griffin's YouTube Videos
C and S Corporations in Estate Planning: An Introduction
Everything You Ever Wanted To Know About Trusts: An Intro
Announcing The New Subscription Addition to State of Estates