Vol. 28 No. 8, August - August 1997
Index
- Change in accounting period when return for short year shows an NOL.
- Deferred giving of art: the joy of keeping your treasure just a little bit longer.
- Remarried with children: estate tax considerations of a significantly younger spouse.
- Sec. 1034 and asset preparation.
- Gift tax now or estate tax later.
- GSTT exemption planning related to life insurance trusts.
- How powerful are generation-skipping transfers in building family wealth?
- Charitable remainder trusts as IRA beneficiaries.
- Walking the Sec. 1202 minefield.
- SIMPLE vs. Sec. 401(k) comparison.
- Window available for change in beneficiary designation.
- Tax planning with substantially equal periodic payments.
- Alimony is compensation for purposes of IRA contributions.
- Ninth Circuit rejects SOL exception.
- New questions spring from the application of ESBT provisions.
- SBJPA change to IRD items for decedents holding S stock.
- Do basis and risk limitations affect using tips credit?
- Prop. regs. heighten the "reasonable basis" standard for return positions.
- Significant recent developments in estate planning.
- Tax-free viatical settlements - a lifesaver for the seriously ill.
- Beware not allocating the GSTT exemption on a gift tax return - a trap for the unwary.
- Writing skills of new accounting hires: the message is mixed.
- Structuring a redemption.