Sitemap - 2025 - State of Estates
Announcing the "Tech Tools" Feature of State of Estates
Grantor Trusts and Substitution Powers, Part 4
Anatomy of a Crummey Power: The Exercise Period
AI in Estate Planning: Improved External Tools
Mismatches in the Remaining Gift Tax Basic Exclusion vs. GST Exemption
Basis Rules and Gifted Property: Determining Depreciation Schedules
C and S Corporations for Estate Planners: Stock Dividends
Webinar Recording: IRA Separate Account Rules
Grantor Trusts and Powers to Revoke
Basis of Assets Distributed from a Roth IRA
A Not-So-Big-Or-Beautiful Article on Tax Reform
AI in Estate Planning: Preventing AI Review of Documents
Grantor Trusts and Spousal Attribution
Case Notes: Arbitration Clauses in Wills
IRA Drop-Down or Bypass Requests: New and Proposed Rules
Case Notes: Entity Transfer Restrictions and Trust Funding
Grantor Trusts, and Transfers Between Trusts
April Webinar Recording, and May Webinar Registration: IRA Planning Nuggets
Lapse Limitations of Crummey Powers: Some Common Errors
Grantor Trusts and Substitution Powers, Part 3
Business Entities for Estate Planners: Preview and Introduction
Q1 Update for State of Estates
Index (By Topic) For State of Estates
AI in Estate Planning: Summarizing Podcasts and Videos
Tax Roundup: March 17-28, 2025
Grantor Trusts and Substitution Powers, Part 2
Case Notes: Duty to Fund a Trust When Amending the Trust?
AI in Estate Planning: Document Generation
IRA Beneficiary Designations, Division, and Trustee Discretion: Clarity or Confusion?
Case Notes: Life Insurance Agent's Liability to Beneficiaries
Grantor Trusts and Key Parties Under IRC Section 672
Yet Another Article About the Corporate Transparency Act
C and S Corporations for Estate Planners: The (Repealed) General Utilities Doctrine
Grantor Trusts and Substitution Powers, Part 1
Grantor Trusts and Tax Reimbursement: A Big No-No?
IRS Form 706-GS(D-1): An Often-Forgotten-Yet-Required Form
706 or 1041: Evaluating the 642(g) Election
The SLAT Series, Part VI: Withdrawal Rights
How Transfer Tax Exemptions Work
Trust Accounting, Reverse Accounting, and Contingent Beneficiaries: Food for Thought
A Parody - "Is it the End of the CTA As We Know It?"
Grantor Trusts and State Income Tax
AI in Estate Planning: Duties of Competence?
After the Portability Election: Must a Surviving Spouse File Form 706?