Table of Contents

VOLUME I

1USING TAXABLE INSTALLMENT SALES TO RELATED PARTIES TO DEFER REPORTING THE GAIN IF THERE IS A LATER SALE TO THIRD-PARTIES

Chris Siegle, Ed Morrow

2TAX PRACTICE BEFORE THE IRS: CIRCULAR 230 UPDATE

Steve Gorin

3WALKING THE LINE: NAVIGATING ETHICAL DUTIES WHEN WORKING WITH THE CLIENT’S TEAM OF ADVISORS

Kim Kamin, Domingo Such, David Blickenstaff

4WHY THE SETTLOR’S MATERIAL PURPOSE REMAINS IMPORTANT IN THE MODIFICATION OF TRUSTS

Eric Penzer

5HOW TO DECIDE IF ROTH IRA CONVERSIONS ARE AS GOOD AS YOU THINK

Robert Keebler

6DRAFTING FLEXIBLE BENEFICIARY TRUSTS

Jonathan Blattmachr

7REMAINDER PURCHASE MARITAL (“RPM”) TRUSTS: A NOVEL ALTERNATIVE FOR SIGNIFICANT WEALTH TRANSFER STRATEGIES

David Handler, Maria Bourdeau

8DEMYSTIFYING ESTATE PLANNING FOR THE CARRIED INTERESTS OF FUND MANAGERS AND PROMOTERS

Todd Angkatavanich, Stephen Breitstone

9REQUIRED DISTRIBUTIONS FROM INHERITED IRAS UNDER FINAL REGULATIONS: EXPLANATION AND PLANNING IMPLICATIONS

Prof. Chris Hoyt

10AGREE NOT TO AGREE WITH BUY-SELL AGREEMENTS AFTER CONNELLY

Kevin Matz, Natalie Perry, Gray Edmondson

11DON’T FEEL THE BURN: FOOT FAULTS AND PLANNING OBSTACLES WITH GRANTOR TRUSTS

Christina Lazo, Anna Moody

12PLOTTING THE COURSE: MAPPING OUT THE STATE ESTATE, INHERITANCE AND INCOME TAX OPPORTUNITIES AND PITFALLS FOR THE MULTISTATE CLIENT

Erica Howard-Porter, Jennifer Mendel

13CURRENT DEVELOPMENTS OF IMPORTANCE TO ESTATE PLANNERS

Turney Berry, Clary Redd

VOLUME II

14BASIS BOOSTING: TIPS AND TRICKS FOR MAXIMIZING BASIS USING POWERS OF APPOINTMENT, TRUSTS AND PARTNERSHIPS

Brandon Ketron, Chris Denicolo

15EFFECTIVE STRATEGIES FOR THE SALE OF A BUSINESS OWNED BY A S CORPORATION

Wells Hall

16FUNDING FORMULAS & OTHER ISSUES IN FINALIZING AN ESTATE

Stacy Singer

17CREDITOR PROTECTION TECHNIQUES OTHER THAN ASSET PROTECTION TRUSTS

Alan Gassman

18HOW AN ANALYSIS OF LITIGATED CASES CAN IMPROVE YOUR DRAFTING AND ADMINISTRATION OF ESTATES AND TRUSTS

Sandra Glazier

19REAL ESTATE INCOME TAX STRATEGIES ESTATE PLANNERS NEED TO KNOW AND EVALUATE

Matthew Rappaport, Stephen Breitstone

20WHY WE SHOULD ALL THINK TWICE BEFORE REPRESENTING MARRIED COUPLES

Prof. Elizabeth Carter, Sharon Klein

21CYBER SECURITY AND PRACTICING REMOTELY

Prof. Alan Medlin, Tom Tietz

22CAREFULLY REVOKING, TERMINATING OR UNWINDING MURDERED ESTATE PLANS WHILE THE CLIENT IS LIVING

Darren Case, Claudia Grajeda

23SLATs FOR THE MASS AFFLUENT, EVEN WITHOUT ESTATE TAX EXPOSURE

Martin Shenkman, Mary Vandenack

24RETURNING ASSETS IN IRREVOCABLE TRUSTS BACK TO A DECEDENT

Diana Zeydel, Carlyn McCaffrey

25USING TRUSTS FOR IRAs

Natalie Choate