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Estate Planning
Abusive use of trusts. 97:349; 99:825.
Administrative expenses. 95:228; 96:324; 97:260; 98:63; 99:72.
AFR, effect of. 99:83.
Alaska trusts. 98:365, 662.
Allocation of estate tax to significantly younger spouse. 97:477.
Annual exclusion gifts
and Crummey powers. 96:264.
Annuity
exchange of stock remainder interest for. 97:122.
tables, IRS. 98:366.
Art
gifts of percentage interests in. 97:474.
statement of value. 96:68, 141.
Asset protection. 93:504.
and Sec. 1034. 97:478.
Basis of spousal joint interests. 93:299.
Basis step-up for property subject to power of appointment. 97:754.
Beneficiary designations. 95:614.
Buy-sell agreements. 92:222, 524; 95:614; 96:598; 99:743.
Capital gains distributions
from CRTs. 98:339.
from RICs. 95:348.
Chapter 14. 95:104.
Charitable bequest, uncertain. 91:836; 93:403.
Charitable gift
annuities. 93:361.
appraisal of stock. 98:64.
of retirement plan benefits. 97:72.
Charitable lead trusts. 99:714.
Charitable remainder trusts. 90:575; 91:655; 93:505; 95:435; 96:724; 97:132, 347; 98:66, 288; 99:151, 216, 825.
Checks
as gifts. 90:628; 98:814.
Client procrastination. 97:796.
Closely held business
rental activity as. 97:11.
Closely held stock
funding QTIP with. 92:811.
gifts of. 97:270.
installment sales. 92:508.
Community property interest in participant spouse's pension plan. 99:584, 664.
Community property planning. 91:170.
Credit for prior transfers. 96:495, 596; 97:268.
Crosspurchase buy-sell agreements. 90:292.
Crummey trusts. 91:20; 95:722; 96:264; 97:272, 378, 544.
CRUT's receipt of IRA distributions after participant's death. 97:482.
Deceased's personal representative
income tax planning and elections. 94:375; 96:621.
Deceased shareholder's redemption. 92:91.
Decedent's personal residence, estate's deduction of loss on. 98:522.
Delivery of check as completed gift. 97:118.
Development easement. 99:297.
Disclaimers. 90:297; 94:214; 95:426, 447; 96:592; 97:10, 73; 98:216; 99:220, 742.
Discount partnership arrangements. 92:382.
Divorce issues. 93:502.
Domestic trust, definition. 96:676; 97:137, 350.
Dynasty trusts. 94:151.
Effective estate tax rates (chart). 97:336.
Effects of partnership rules. 91:788.
Estate assets (chart). 97:405.
Estates and trusts
as S shareholders. 90:87.
distributions
    income tax planning. 93:116, 148.
estate freezes
    guidance. 90:26.
estate's payments to trusts. 98:722.
right to stub income and QTIP elections. 90:660.
tax deferral, interest on. 98:284.
Excess deductions on termination. 98:472.
Excess retirement accumulations tax. 99:546.
Excise taxes on retirement plan assets. 96:725.
Executor's liability after estate closing. 95:600.
Family limited partnerships. 94:23, 627; 95:403; 97:683; 99:28, 219, 255, 695.
Family owned businesses. 95:571; 99:38.
use of lifetime gifts. 96:97.
Family tax planning after TRA'97. 98:815.
Foreign gifts to U.S. persons. 97:74.
Foreign grantor trust. 94:84; 96:676; 97:137, 350, 576.
Foreign nongrantor trust. 96:676; 97:137, 350, 576.
Form 1041-A. 96:334.
Fraud penalty on estate tax underpayment. 98:585, 744.
Freeze transactions
not under Chapter 14. 92:32.
Generation-skipping taxes
allocating the exemption. 90:549; 91:372; 93:28;
    96:726; 97:336, 480, 514; 98:562.
constructive additions. 99:828.
final regs. 96:405.
income tax deductions. 93:289.
irrevocable trusts. 92:101.
lapsing Crummey powers. 93:290.
medical and tuition costs. 90:296.
minimizing. 95:359.
proposed legislation. 97:404.
Generation-skipping transfers. 97:480.
Gift-splitting. 95:286.
Gift tax
exclusions
    contingent beneficiaries. 91:784.
payment during life. 97:479.
returns. 94:671; 98:284.
SOL. 99:73, 295.
Grantor trusts
classification. 91:95.
"defective." 92:357; 96:16; 96:463; 99:270, 544.
foreign. 96:676; 97:137, 350, 576.
for investments. 90:25.
for making gifts. 90:481.
relief. 98:288.
reporting requirements. 96:335.
zero valuation rules. 97:75.
GRAT annuities. 93:34; 95:343.
GRATs
dual index method. 96:198.
short-term, high income. 93:366.
S shareholders. 94:33.
use of notes to pay annuity. 96:465.
GRATs and GRUTs. 92:352, 366; 99:698.
Income in respect of a decedent. 95:297.
deduction for
    allocation to surviving spouse. 95:478.
Incompetency clause in trust. 98:640.
Incomplete gifts. 94:223.
Inheritance planning. 92:649.
Installment note, death-terminating. 93:617.
Installment sales. 98:590.
Intrafamily
loans. 97:414.
stock transfers. 90:28; 93:289.
Investment advisory fees. 93:535.
Investment trust
power to add securities. 90:59.
IRAs. 95:548; 97:482, 765.
charitable contribution. 99:162.
distributions. 99:828.
distributions for education costs. 97:680.
post-TRA '97 planning. 98:92, 318.
Roth IRAs and life insurance. 98:818.
IRS 1997 business plan. 97:348.
Joint tenancy disclaimers. 92:380.
Lapsing rights. 92:222.
Liability of insolvent estate's personal representative. 99:813.
Life insurance. 90:308, 490.
excluding proceeds. 96:595.
irrevocable trusts. 91:366; 94:395, 739; 96:140.
split dollar. 96:199.
Living trusts. 90:229.
Loan guarantees. 94:481; 99:218.
Marital deduction. 97:77.
effect of guarantee. 92:41; 93:447.
lifetime interest in residence. 91:518.
QDOTs. 95:638.
QTIP elections. 90:498; 95:574.
QTIP funded with closely held stock. 92:811.
QTIP planning. 90:500; 96:264.
stock values. 94:282.
Medicaid planning transfers. 97:9.
NIMCRUTS. 98:368.
Noncitizen spouses. 90:688; 95:474.
Nonresident aliens. 93:643; 96:554.
Nonstatutory stock options. 98:422.
PALs, disallowed, held by estate. 94:488.
Personal residence. 93:638; 95:718.
Pooled fund investments. 91:130.
Preresidency planning. 95:92.
Private annuities. 91:526; 92:300; 94:745.
QDOTs
estate tax on. 95:638.
regs. 97:4.
sample language. 97:4, 120.
QPRTs. 92:376; 95:717; 96:337, 597; 98:217.
QSSTs. 91:171; 94:675.
QTIP election
asset aggregation. 99:385.
discretionary QTIP clauses. 96:70.
erroneous. 98:285.
generation-skipping transfer. 95:214.
property excluded by. 95:574.
proposed legislation. 98:286.
purchase of remainder interest. 98:369.
Recapitalizations. 98:665.
Recent developments. 90:601, 702, 773; 91:590, 669, 747, 824; 92:676, 728, 822; 93:755; 94:3, 587, 698, 723; 95:674, 729; 96:753; 97:500; 98:546, 624; 99:574, 642.
Remainder interest, sale of. 97:205.
Residence. 92:487.
Residence GRITs. 93:33.
Retained interests. 92:528; 99:744.
Retirement plans. 94:754; 96:725.
Reverse split-dollar insurance. 90:691.
Reversionary trusts
depletable property. 90:26.
Revocable trusts
gifts from. 91:442.
Roth IRAs. 98:818, 820; 99:11.
Savings bonds. 98:665.
Savings clauses. 98:762.
Sec. 303 redemptions. 97:99.
Secs. 2701-2704. 91:767.
Self-canceling debt. 92:300.
Settlement of interference claim. 99:274.
State death taxes. 97:386, 99:621.
Stock options, gifts of. 98:526.
Stock transfers
bona fide sale vs. testamentary transfer. 95:720.
retained voting rights. 95:471.
to family. 93:268.
Tax benefit rule. 97:624.
Taxpayer Relief Act of 1997. 97:684, 704; 98:24, 92, 318.
Transfers in trust. 92:223.
Trustees
investment advice fees. 95:264.
right to revoke and appoint new. 95:721.
selecting. 99:526.
Trusts
abusive use of. 97:349; 99:825.
creating defective grantor trust. 96:463.
definition of. 96:676; 97:137, 350.
donor's power to remove trustee. 94:26.
"5 and 5 powers." 91:511.
inter vivos, when to use. 99:195.
investment advisory fees. 93:709.
multiple exclusions. 91:313.
qualified plan beneficiary. 94:429.
reporting distributions. 95:269.
revocable, electing to treat as part of estate. 98:265, 282.
S shareholders. 93:232.
unified credits
    and GST exemption bequests. 94:286.
    inadvertent use. 93:647.
withdrawal portion. 96:56.
Unified credit
restoration of previously used. 97:622.
TRA '97 increase in. 97:684, 704; 98:524.
Valuation
art. 96:68, 141.
capital gains tax liability. 94:741.
closely held business interest. 90:218; 92:471.
closely held stock. 91:368; 94:252; 98:644, 797.
discount for property split between QTIP marital trust
    and surviving spouse. 96:599.
effect of subsequent events. 96:594.
fractional interest discount. 96:460, 581; 97:271; 99:829.
gifts. 94:648, 696.
gifts of stock options. 98:848.
jointly owned property. 99:218.
minority discount. 91:514; 94:152; 98:664; 99:546, 696.
recognition of built-in capital gains tax. 98:818.
regulations. 94:514.
retained interests. 91:767; 93:299.
special. 92:192.
special use. 95:575; 96:53; 97:118, 391, 600.
stock. 90:497.
swing vote stock. 94:772; 95:20, 519.
transferred life estates. 90:762.
transfers to family members. 94:451
Will vs. trusts. 91:18.
Year-end planning. 94:676.
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