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Results: 1-10 of 66

Will an affirmative disposition of an IRA in a trust work? Maybe

  • Bryan Cave LLP
  • -
  • USA
  • -
  • May 23 2013

In the past, the Service has indicated informally that an affirmative direction in a trust that is named as the beneficiary of an IRA would not be

IRS releases June 2013 interest rates

  • Bryan Cave LLP
  • -
  • USA
  • -
  • May 17 2013

The 7520 rate for June 2013 remains at 1.20. The Federal Interest Rates for June can be found here

How is an Illinois trust now like a fine wine? It can be decanted: a summary of the new Illinois decanting statute

  • Bryan Cave LLP
  • -
  • USA
  • -
  • May 16 2013

Effective January 1, 2013, Illinois statute authorizes "decanting" of irrevocable trusts. What is decanting, you ask? Isn't that something you do

Rock, paper, scissors: life insurance beneficiary designation beats will

  • Bryan Cave LLP
  • -
  • USA
  • -
  • May 9 2013

The U.S. District Court in Minnesota, in Hall v. Metropolitan Life Insurance Company, D. Minn., No 0:11-cv-01269-DWF-LIB, 11513, declined to give

You can’t hide from the IRS

  • Bryan Cave LLP
  • -
  • USA
  • -
  • May 2 2013

The general rule is that an IRA is exempt from the claims of creditors. Indeed, the Federal Bankruptcy Code provides in Sections 522(b)(3)(C) and

Is the trustee of a revocable trust answerable to the remainder beneficiaries? Ever?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 19 2013

In a trilogy of new cases decided in the last couple of months, the courts in three states have addressed the issue of whether the trustee of a

IRS releases May interest rates

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 18 2013

The 7520 rate for May 2013 has dropped back to 1.20. The Federal Interest Rates for April can be found here

President Obama proposes changes to the transfer taxes

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 12 2013

On Wednesday, President Obama released his FY 2014 budget which calls for $3.8 trillion in spending over the next fiscal year and $1 trillion in tax

Will SCOTUS eviscerate DOMA? What effects could that have on tax planning?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 26 2013

Today and tomorrow, the U.S. Supreme Court will be hearing oral arguments in two cases that could change the scope of marriage in the United States

$5 million federal estate tax exemption doesn’t mean you’re safe from tax at death

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 15 2013

When the American Taxpayer Relief Act was enacted in early January, for many Americans, it all but eliminated the concern over the estate and gift