Search results

Order by most recent / most popular / relevance

Results: 1-10 of 21

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

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

Almost final isn’t final: the fact that divorce was nearly final does not prevent spouse from inheriting in Illinois case

Bryan Cave LLP
-
USA
-
January 10 2013

The Illinois Appellate Court in In re Estate of Doman issued a ruling on October 11, 2012 that once more clarifies why it is important to have a Will and

Pay my debts please!

Bryan Cave LLP
-
USA
-
December 22 2012

Boilerplate trust drafting, debts secured by non-trust assets, a second marriage with children by a first marriage, a bad economy, and a trust with

When should you look a gift horse in the mouth?

Bryan Cave LLP
-
USA
-
December 3 2012

Contrary to the old saying, on occasion it does pay to look a gift horse in the mouth

Recognition of income on roll out of split-dollar arrangement

Bryan Cave LLP
-
USA
-
November 19 2012

The Tax Court in Neff v. Commissioner, TC Memo 2012-244 (8272012) recently ruled on the income tax consequences of the termination of a split dollar life insurance arrangement (“SDLIA”), in ruling that the payment of a discounted amount by the employees on the termination of the SDLIA resulted in the recognition of income to the employees to the extent of the difference between the amount owed to the corporation under the SDLIA and the amount the employees paid

Claim for payment of estate taxes in wrongful death case

Bryan Cave LLP
-
USA
-
November 12 2012

Estate planning practitioners have long focused on the estate tax cost of a premature death in terms of the potential increase in estate tax

What’s yours is ours?

Bryan Cave LLP
-
USA
-
November 5 2012

Estate of Alfred J. Richard v. Commissioner, T.C. Memo 2012-173 (6202012), is an unusual case in which the government sought to include 140 shares of preferred stock in A.J. Richard & Sons, Inc. in the gross estate of the decedent, Alfred Richard

next >