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Articles, Items, & Outlines of Interest

CHOOSING WHETHER TO USE A CORPORATE OR INDIVIDUAL TRUSTEE

SUBSTANTIAL PRESENCE TEST FOR INCOME TAX RESIDENCY (Mindmap), a collapsible - expandable diagram of the test for determining whether a nonresident is characterized as a U.S. resident for U.S. income tax purposes based on days present in the U.S.

TAX RESULTS OF SETTLING TRUST LITIGATION INVOLVING QTIP TRUSTS. Modifying, transferring beneficial interests in, or making distributions from a QTIP trust, in context of the settlement of trust litigation or otherwise, involves numerous complex tax issues, including Section 2519 gift taxes, other possible gifts, estate taxes and income taxes. To assist others in dealing with these issues, Charles Rubin of our office published an article on the subject, which was published in January 2009 in Estate Planning, a Warren Gorham Lamont publication. A slightly updated version, in outline form, is also available here, as Charles Rubin's 2010 presentation materials at the 2010 Heckerling Institute on Estate Planning.

ESTATE PLANNING STRATEGIES IN A LOW-INTEREST RATE ENVIRONMENT. The low interest rate environment we are presently in provides opportunities for transfer tax planning that are not available, or not as advantageous, in times of higher prevailing interest rates. Jordan Klingsburg of our office has written a useful analysis of the current opportunities.

IRS GUIDANCE IS HELPFUL, BUT ALSO OVERREACHES. This article in the Tax Management International Journal by Charles Rubin that analyzes and comments upon the 2009 guidance issued by the IRS in Notice 2009-85 relating to expatriation of U.S. persons.

REGULATIONS SHIFT BURDEN OF UNCERTAIN AND CONTESTED 2053 CLAIMS AND EXPENSES TO TAXPAYERS. This Journal of Taxation article by Charles Rubin analyzes new Treasury Regulations that provide new and extensive rules for addressing when deductions can be taken for federal estate tax purposes for uncertain and contested claims and expenses.