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Regular Columns and Reports

Guest Editor’s Column:  The Future of Estate Planning:  Focus on The Legal Practitioner (PDF file) Authors: Kelly Dancy, Esq., and Eido Walny, JD, AEP®, EPLS

List of Conferences 2014 Conferences on Estate, Financial Planning

Third Quarter Update

Except as Provided In Article Five, I Endow Thee With All My Worldly Goods – The New Uniform Premarital and Marital Agreement Act (PDF file) Author: Carlyn S. McCaffrey, LL.B., LL.M., AEP® (Distinguished)

Uniform Premarital and Marital Agreements Act, with Prefatory Note and Comments(PDF file) Author: National Conference of Commissioners on Uniform State Laws

Third Annual Dynasty Trust State Rankings Chart (PDF file) Author: Steven J. Oshins, JD, AEP® (Distinguished)

Protect Your Pet’s Future: Pet Trusts and Pet Protection Agreements (PDF file) Reproduced Courtesy of the ABA Section of Real Property, Trust & Estate Law Author: Rachel Hirschfeld, Esq.

A Second Chance to Get it Right: Section 9100 Relief for Missed Elections (PDF file) Reproduced Courtesy of CCH, Incorporated Author:  Megan L. Brackney, JD, LL.M. (Tax)

Surviving the Ethical Challenges Posed by Transfers Among Family Members (PDF file) Reproduced courtesy of Heckerling Institute and the University of Miami. Author: Charles Fox, IV, A.B., M.A., JD, AEP® (Distinguished)

Community Property for Those Who Practice Common Law: Implications of Practicing Near an Uncommon State (PDF file) Author: Mark A. Shiller, JD, MAE, AEP®

Treasury Issues Long-Awaited Anti-Inversion Guidance (PDF file) Authors: Neil Barr, JD; Kathleen L. Ferrell, JD; Rachel D. Kleinberg, JD; Michael Mollerus, JD; and Avishai Shachar, LLB, SJD

Notice 2014-52, Rules Regarding Inversions and Related Transactions (PDF file) Internal Revenue Service

Tax planning: How to Turn a Vacation Property Into a Fiscal Ally (PDF file) Reproduced Courtesy of Cannon Financial Institute

A Practical Guide to the Tax Issues of Investing in Master Limited Partnerships(PDF file) Reproduced Courtesy of the AICPA Authors: Adam Magana, CPA, and Andrea Bucurel, CPA