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Use of Disclaimers ( December 1999 )
This article discusses the prototype estate plan for couples that have assets that exceed one unified credit which include qualified retirement assets; the estate tax and income tax issues as they apply to the qualified retirement assets; and a proposal for a preferred method to designate the beneficiaries of the qualified retirement assets in order to maximize both income tax and estate tax planning. -
Educational Tax Incentives: A Comparison Of The Alternatives ( November 1999 )
The Taxpayer Relief Act of 1997 introduced several new tax incentives to help finance higher education. The follow. -
New Required Minimum Distribution Regulations ( March 1998 )
The IRS recently issued new proposed regulations modifying the conditions under which trusts may be treated as desi.
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