Newsletter Index

Newsletter Index
Issue Month/Year, Page

Code Sections.

14, Internal Revenue Code (IRC) Chapter 9/06 P3
501, Accredited Investor Rule, 9/06, P1
529 Plans 5/06, P4
1031 Tax Exchange (Like-Kind/Tax Deferred Exchanges) 3/06,
P4; 4/06, P4
1035 Exchange 4/06, P1
2036, IRC 9/06, P3
813, Uniform Trust Code (UTC) Section 3/06, P4
141901-05 10/18/06, IRS proposed Regulation 10/06, P3

A.
Agent, Role of 8/06, P1, 3
Ancillary Probate 3/06, P2
Anna Nicole Smith Re: Estate of J. Howard Marshall
6/06, P1
Annual Gifts 7/06, P2
Annual (lapsing) Trust 3/06, P3
Annuity, Private 10/06, P3
Asset Protection Trust (APT) 4/06, P3

B.
Beneficiary Designations 9/06, P4
Beneficiary Rights 3/06, P4
Business Payment Caps 7/06, P4
Buy-Sell Agreement 3/06, P4
By Pass Trust (see also Credit Shelter Trust) 7/06,
P2-3; 10/06, P1

C.
C-Corporation—Reasonable Compensation 9/06, P3
Charitable Leads Trust (CLT) 9/06, P2
Charitable Remainder Trust (CRT) 3/06, P4; 4/06, P2
Charitable Planning 8/06, P1
Charitable Remainder Annuity Trust (CRAT) 4/06, P2
Charitable Remainder Uni Trust (CRUT) 4/06, P2
Cherkasets v. Gordon, 21 AD3d 856 (1^st
Dept. 2005) 5/06, P3
Child Guardians 4/06, P1, 3; 7/06, P3
Chronic Illness 8/06, P-2
Click v. Comer. 78 TC 225 (1982) 4/06, P4
Closely Held Business 3/06, P2; 4/06, P2
Compounding, Reverse 7/06, P3
Confidentiality, Duty of 7/06, P2
Conservation Easements 8/06, P4
Corporate Buy-Sell Agreement 3/06, P4
Corporate Veil 5/06, P3
Credit Shelter Trust (see also By Pass Trust) 7/06,
P2-3; 10/06, P1
Crummey Powers 3/06, P3

D.
Deed 10/06, P3
Disability Planning 3/06, P4; 4/06, P1
Disability Insurance 6/06, P1
Disbrow v. Com’r TC Memo 2006-34 3/06, P3
DISC 3/06, P4
Divorce 4/06, P4, 7/06, P2
Divorce, Second Spouses 6/06, P1-3
Dynasty Trusts 3/06, P3

E.
Easements, conservation 8/06, P4
Emergency Child Medical Form 4/06, P1
Employer Identification Number (EIN) (see also TIN)
3/06, P1-2
Estate of Charles G. Dumont, 791 N.Y.S.2d 868 4/06,
P3

F.
Family Businesses 9/06 P1,3
Family Businesses—Voting vs. Non-voting equity interests
9/06, P3
Family Limited Partnership (FLP) 3/06, P1-3; 9/06, P1
Fiduciaries 8/06, P1
Fiduciary Investments 4/06, P3
Floating Spouse 7/06, P4
Florida Intangibles Tax 5/06, P4
Foreign Asset Protection Trust (FAPT) 4/06, P3

G.
Gifts 07/06, P1, 7/06, P3
Gift Splitting 7/06, P2
Gift Equalization 7/06, P2>
Gift Tax Return 10/06, P3
Grantor Retained Annuity Trusts (GRAT) 4/06, P2, 7/06, P2;
9/06, P2
Grantor Trust 5/06, P3; 10/06, P3
Guardians, Child 4/06, P1, 3; 7/06, P3
Guardianship 4/06, P1, 3

H.
Health Insurance Portability and Accountability Act of 1996
(HIPAA) 7/06, P1

I.
IC-DISC 3/06, P4; 8/06, P4
Income Tax Return 10/06, P3
Inheritor’s Trust (see also, lifetime trust) 9/06,
P1
Intentionally Defective Grantor Trust (IDIGIT) 7/06, P3
Insurance – Disability 6/06, P1
Insurance Trust 5/06, P1
Investment LLC 4/06, P2
IRA – Non-Deductible 5/06, P4
Irrevocable Life Insurance Trust (ILIT) 3/06, P1; 4/06, P1
Irrevocable Trust for a Partner 7/06, P4

J.

K.
Kohler v. Commr. T.C. Memo. 2006-152, 7/25/06. 8/06,
P4

L.
Letter of Instruction 4/06, P3
Like-Kind Exchanges 3/06, P4; 4/06, P4
Limited Liability Company (LLC) 3/06, P1-3; 5/06, P1; 8/06,
P3; 9/06, P1-4
Limited Liability Company—Investment 4/06, P2
Limited Liability Company—New York 9/06, P3
Limited Liability Company—Rental 4/06, P2
Limited Liability Company—One Member 9/06, P1
Limited Partnership (LP) 5/06, P1
Living-Together-Agreement 6/06, P1
Living Will 8/06, P1

M.
Marital Trust 10/06, P1

N.
Non-citizen Spouse 10/06, P1
Non-Deductible IRA 5/06, P4

P.
Partner, Irrevocable Trust for 7/06, P4
Partnership – Limited (LP) 5/06, P1
Partnership/Operating Agreement 3/06, P1-2
Partner/Spouse’s Planning 8/06, P1-2
Payment Caps, Business 7/06 P4
Physician Investment Planning 9/06, P4
Piercing the Corporate Veil 5/06, P3
Power of Attorney 8/06, P2; 10/06, P4
Pre-nuptial Agreement 6/06, P1, 9/06, P2-3
Private Annuity 10/06, P3< Probate – Ancillary 3/06, P2 Property Insurance Review 4/06, P4 Prudent Investor Act 9/06, P3

Q.
Qualified Domestic Trust (QDOT) 10/06, P1
Qualified Personal Residence Trust (QPRT) 4/06, P2; 5/06,
P4; 9/06, P2; 10/06, P2-3
Qualified Terminable Interest Property Trust (QTIP) 10/06,
P1-2

R.
Real Estate Investment Trust (REIT) 10/06, P4
Regression Analysis 9/06, P4
Rental Property 3/06, P2
Retirement – Asset Protection 7/06, P1
Retirement Home 4/06, P1
Reverse Compounding 7/06, P3
Revocable Trust 3/06, P1; 8/06, P2

S.
S Corporation 3/06, P2; 10/06, P3
Self Employment Tax 5/06, P1
Service LLC 5/06, P2
Shareholder’s Agreement 9/06, P3
Spouse, Floating 7/06, P4
Spouse, non-citizen 10/06, P1
Springing Power 7/06, P1; 8/06, P2
Stock valuation 8/06, P4

T.
Tax Deferred Exchanges 3/06, P4; 4/06, P4
Tax Identification Number (TIN) (see also EIN) 3/06,
P1-2; 10/06, P3
Tax Increase Prevention and Reconciliation Act 5/06, P3
Tax Laws – NJ Act L. 2006, A4706 7/06, P3
Thomas Gleason, et ux. V. Commissioner, (2006) TC
Memo 2006-191
Transfer for Value Rule 9/06, P1
Trust agreement 10/06, P1
Trust beneficiaries 10/06, P2
Trusts, generally 10/06 P1-3
Trusts
Trust, Asset Protection (APT)
4/06, P3
Trust, By Pass (See also
Credit Shelter Trust) 7/06, P2-3; 10/06, P1
Trust, Charitable Lead 9/06, P2
Trust, Charitable Remainder (CRT)
3/06, P4; 4/06, P2
Trust, Charitable Remainder
Annuity (CRAT) 4/06, P2
Trust, Charitable Remainder Uni (CRUT)
4/06, P2
Trust, Credit Shelter (see also
By Pass Trust) 7/06, P2-3; 10/06, P1
Trust, Dynasty 3/06, P3
Trust, Grantor 5/06, P3
Trust, Grantor Retained Annuity (GRAT)
4/06, P2
Trust, Foreign Asset Protection (FAPT)
4/06, P3
Trust, Inheritor’s (see Lifetime
trust) 9/06, P1
Trust, Insurance 5/06, P1
Trust, Irrevocable 9/06, P2
Trust, Irrevocable Life Insurance
(ILIT) 3/06, P1; 4/06, P1
Trust, Lifetime 9/06, P1
Trust. Marital 10/06, P1-2
Trust, Protector 7/06, P4
Trust, Qualified Domestic (QDOT)
10/06, P1
Trust, Qualified Personal
Residence (QPRT) 4/06, P2; 5/06, P4; 9/06, P2; 10/06, P1,3
Trust, Qualified Terminable
Interest Property (QTIP) 10/06, P1-2
Trust, Real Estate Investment (REIT)
10/06, P4
Trust, Revocable (Living) 3/06,
P1; 8/06, P2; 9/06, P3
Turner Est. V. Commr. 126 TC No. 16; No. 5165-04.
8/06, P4
“Two tissue box” Letter 4/06, P3

U.
Uniform Trust Code (UTC) Section 813 3/06, P4
U.S. v. Grant, (U.S. Dist. Ct. So. Fla. 9/2/05)
4/06, P3

V.
Valuation, stocks 8/06, P4

W.
Wechsler Co. Inc., v. Commr., TC Memo 2006-173 9/06,
P3