Found: 55

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  • GENERATION-SKIPPING TRANSFERS.

    Published in:
    CPA Journal, 2003, v. 73, n. 1, p. 70
    By:
    • Mendlowitz, Edward;
    • Drossman, Mitchell A.;
    • Ecker, Robert L.;
    • Brizard, Peter;
    • Gold, Jeffrey S.;
    • Gordon, Ellen G.;
    • Landau, Jerome;
    • Lipoff, Lawrence M.;
    • Salupsky, Harriet B.;
    • Simon, Debra M.;
    • Sonet, Richard H.
    Publication type:
    Article

  • IRS INVALIDATES DISCLAIMER OF A REMAINDER INTEREST WHILE RETAINING A LIFE INTEREST.

    Published in:
    CPA Journal, 2002, v. 72, n. 12, p. 66
    By:
    • Wasser, Max;
    • Drossman, Mitchell A.;
    • Ecker, Robert L.;
    • Brizard, Peter;
    • Gold, Jeffrey S.;
    • Gordon, Ellen G.;
    • Landau, Jerome;
    • Lipoff, Lawrence M.;
    • Salupsky, Harriet B.;
    • Simon, Debra M.;
    • Sonet, Richard H.
    Publication type:
    Article

  • COORDINATING WILLS WITH BENEFICIARY DESIGNATIONS.

    Published in:
    CPA Journal, 2002, v. 72, n. 11, p. 64
    By:
    • Kassimir, Maurice R.;
    • Maisel, Melvin L.;
    • Drossman, Mitchell A.;
    • Ecker, Robert L.;
    • Brizard, Peter;
    • Gold, Jeffrey S.;
    • Gordon, Ellen G.;
    • Landau, Jerome;
    • Lipoff, Lawrence M.;
    • Salupsky, Harriet B.;
    • Simon, Debra M.;
    • Sonet, Richard H.
    Publication type:
    Article

  • INCOME IN RESPECT OF A DECEDENT.

    Published in:
    CPA Journal, 2002, v. 72, n. 9, p. 72
    By:
    • Mendlowitz, Edward;
    • Drossman, Mitchell A.;
    • Ecker, Robert L.;
    • Brizard, Peter;
    • Gold, Jeffrey S.;
    • Gordon, Ellen G.;
    • Landau, Jerome;
    • Lipoff, Lawrence M.;
    • Salupsky, Harriet B.;
    • Simon, Debra M.;
    • Sonet, Richard H.
    Publication type:
    Article

  • INCREASED FLEXIBILITY IN PLANNING FOR GENERATION-SKIPPING TRANSFER TAX.

    Published in:
    CPA Journal, 2002, v. 72, n. 7, p. 57
    By:
    • Barnett, Robert S.;
    • Schoenfeld, Susan R.;
    • Ecker, Robert L.;
    • Brizard, Peter;
    • Gold, Jeffrey S.;
    • Gordon, Ellen G.;
    • Landau, Jerome;
    • Lipoff, Lawrence M.;
    • Salupsky, Harriet B.;
    • Simon, Debra M.;
    • Sonet, Richard H.
    Publication type:
    Article

  • EFFECT OF THE NEW $1 MILLION EXEMPTION FOR ESTATE PLANNING PURPOSES.

    Published in:
    CPA Journal, 2002, v. 72, n. 7, p. 61
    By:
    • Keiser, Laurence;
    • Schoenfeld, Susan R.;
    • Ecker, Robert L.;
    • Brizard, Peter;
    • Gold, Jeffrey S.;
    • Gordon, Ellen G.;
    • Landau, Jerome;
    • Lipoff, Lawrence M.;
    • Salupsky, Harriet B.;
    • Simon, Debra M.;
    • Sonet, Richard H.
    Publication type:
    Article

  • HAVE AN ESTATE PLANNING QUESTION? RECEIVE TECHNICAL GUIDANCE FROM SPECIALISTS.

    Published in:
    CPA Journal, 2002, v. 72, n. 7, p. 61
    By:
    • Schoenfeld, Susan R.;
    • Ecker, Robert L.;
    • Brizard, Peter;
    • Gold, Jeffrey S.;
    • Gordon, Ellen G.;
    • Landau, Jerome;
    • Lipoff, Lawrence M.;
    • Salupsky, Harriet B.;
    • Simon, Debra M.;
    • Sonet, Richard H.
    Publication type:
    Article

  • LIVING TRUSTS: THE PROS AND CONS.

    Published in:
    CPA Journal, 2002, v. 72, n. 6, p. 62
    By:
    • Engel, Ralph M.;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • NEW REQUIREMENT TO FILE GIFT TAX RETURNS.

    Published in:
    CPA Journal, 2002, v. 72, n. 6, p. 65
    By:
    • Grumet, Andrew M.;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • A TELLING STOCK OPTION COURT DECISION.

    Published in:
    CPA Journal, 2002, v. 72, n. 3, p. 61
    By:
    • Lipoff, Lawrence M.;
    • Geller, Sheldon M.;
    • Smilowitz, Mitchell J.
    Publication type:
    Article

  • ALTERNATE VALUATION REVISITED.

    Published in:
    CPA Journal, 2002, v. 72, n. 2, p. 60
    By:
    • Gitlitz, Bernard;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • COMMON ESTATE PLANNING MYTHS.

    Published in:
    CPA Journal, 2001, v. 71, n. 10, p. 68
    By:
    • Korobow, Marvin L.;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • ESTATES AND TRUSTS.

    Published in:
    CPA Journal, 2001, v. 71, n. 9, p. 60
    By:
    • Stone, Mark;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • THE DECREASING INTEREST RATE ENVIRONMENT.

    Published in:
    CPA Journal, 2001, v. 71, n. 8, p. 54
    By:
    • Gacinski, John A.;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • TRANSFERS WITH A RETAINED LIFE ESTATE PART TWO: ESTATE TAX.

    Published in:
    CPA Journal, 2001, v. 71, n. 7, p. 63
    By:
    • Bertucelli, Robert E.;
    • Weinblatt, Richard A.;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • TRANSFERS WITH A RETAINED LIFE ESTATE.

    Published in:
    CPA Journal, 2001, v. 71, n. 6, p. 70
    By:
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.;
    • Bertucelli, Robert E.;
    • Weinblatt, Richard A.
    Publication type:
    Article

  • ESTATES AND TRUSTS.

    Published in:
    CPA Journal, 2001, v. 71, n. 5, p. 58
    By:
    • Bird, Bruce M.;
    • McCraw, J. Harrison;
    • Raper, Michael;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • ESTATE PLANNING FOR MINORITY INTERESTS.

    Published in:
    CPA Journal, 2001, v. 71, n. 4, p. 58
    By:
    • Reisch, Sherry;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • OPPRESSED SHAREHOLDERS' RIGHTS CAN AFFECT ESTATE AND GIFT TAX VALUATION.

    Published in:
    CPA Journal, 2001, v. 71, n. 2, p. 64
    By:
    • Greene, Martin;
    • Schnapp, Douglas;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • CAVEAT FOR CHARITABLE REMAINDER TRUSTS.

    Published in:
    CPA Journal, 2001, v. 71, n. 1, p. 66
    By:
    • Wasser, Max;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • ESTATES AND TRUSTS.

    Published in:
    CPA Journal, 2000, v. 70, n. 9, p. 62
    By:
    • Blatt, Myron S.;
    • Lipoff, Lawrence M.;
    • Schoenfeld, Susan R.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.;
    • Gold, Jeffrey S.;
    • Salupsky, Harriet B.
    Publication type:
    Article

  • ESTATES AND TRUSTS.

    Published in:
    CPA Journal, 2000, v. 70, n. 8, p. 59
    By:
    • Fooden, Bart L.;
    • Lipoff, Lawrence M.;
    • Kahn, Alan D.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • INCOME TAX AND ESTATE PLANNING UPDATE.

    Published in:
    CPA Journal, 2000, v. 70, n. 7, p. 69
    By:
    • Keiser, Laurence;
    • Lipoff, Lawrence M.;
    • Kahn, Alan D.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • SELLING A DECEDENT'S REAL ESTATE: SOME TAX CONSIDERATIONS.

    Published in:
    CPA Journal, 2000, v. 70, n. 6, p. 58
    By:
    • Fastman, Lainie R.;
    • Lipoff, Lawrence M.;
    • Kahn, Alan D.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • FAIR MARKET VALUE FOR BUSINESS VALUATIONS.

    Published in:
    CPA Journal, 2000, v. 70, n. 5, p. 74
    By:
    • Palaszynski, Lawrence W.;
    • Lipoff, Lawrence M.;
    • Kahn, Alan D.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • A VALUATION REPORT DOES NOT MEET GIFT TAX DISCLOSURE REGULATIONS.

    Published in:
    CPA Journal, 2000, v. 70, n. 4, p. 60
    By:
    • Drudy, Philip;
    • Lipoff, Lawrence M.;
    • Kahn, Alan D.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • ARE TAX-DEFERRED VARIABLE ANNUITIES APPROPRIATE FOR AN INVESTMENT PORTFOLIO?

    Published in:
    CPA Journal, 2000, v. 70, n. 4, p. 60
    By:
    • Kahn, Alan D.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • TIMING IS KEY IN GIFT GIVING.

    Published in:
    CPA Journal, 2000, v. 70, n. 4, p. 62
    By:
    • Stone, Mark;
    • Lipoff, Lawrence M.;
    • Kahn, Alan D.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • IRS ALLOWS GIFT TAX EXCLUSION FOR PREPAID TUITION.

    Published in:
    CPA Journal, 2000, v. 70, n. 4, p. 63
    By:
    • Aaronson, Marc A.;
    • Lipoff, Lawrence M.;
    • Kahn, Alan D.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • RECENT DEVELOPMENTS IN CONNECTICUT FIDUCIARY INCOME TAXATION.

    Published in:
    CPA Journal, 2000, v. 70, n. 3, p. 63
    By:
    • Lowitt, Michael;
    • Svagna, Marco;
    • Lipoff, Lawrence M.;
    • Kahn, Alan D.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • The Dilemma of the Nonoperative Child.

    Published in:
    CPA Journal, 2000, v. 70, n. 2, p. 54
    By:
    • Whitney, E. Kenneth;
    • Lipoff, Lawrence M.;
    • Kahn, Alan D.;
    • Landau, Jerome;
    • Simon, Debra M.;
    • Sonet, Richard H.;
    • Brizard, Peter;
    • Gordon, Ellen G.
    Publication type:
    Article

  • Limited Partnerships: Another TAM Regarding Present Interests.

    Published in:
    CPA Journal, 2000, v. 70, n. 2, p. 55
    By:
    • Lipoff, Lawrence M.
    Publication type:
    Article

  • Reporting Foreign Transfers: Recent Developments Affect U.S. Donees.

    Published in:
    CPA Journal, 2000, v. 70, n. 1, p. 64
    By:
    • Byrne, Christopher J.;
    • Lipoff, Lawrence M.
    Publication type:
    Article

  • IRS Wants to Relitigate 2% Deduction Issue.

    Published in:
    CPA Journal, 1999, v. 49, n. 10, p. 65
    By:
    • Schaengold, David;
    • Lipoff, Lawrence M.
    Publication type:
    Article

  • Crut Preparation Point.

    Published in:
    CPA Journal, 1999, v. 69, n. 9, p. 66
    By:
    • Lipoff, Lawrence M.
    Publication type:
    Article

  • Nonqualified Stock Options.

    Published in:
    CPA Journal, 1999, v. 69, n. 8, p. 70
    By:
    • Barnett, Robert S.;
    • Lipoff, Lawrence M.
    Publication type:
    Article

  • Creation of Life Insurance Trusts.

    Published in:
    CPA Journal, 1999, v. 69, n. 6, p. 68
    By:
    • Harrison, Robert;
    • Kramer, Eric M.;
    • Kahn, Alan D.;
    • Sonet, Richard H.;
    • Colella, Frank G.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.;
    • Miller, Milton
    Publication type:
    Article

  • Asset Protection and Retirement Assets.

    Published in:
    CPA Journal, 1999, v. 69, n. 5, p. 66
    By:
    • Lipoff, Lawrence M.;
    • Geller, Sheldon M.;
    • Schulman, Michael D.;
    • Pennacchio, Steven
    Publication type:
    Article

  • Gift to Family Corporation does not Qualify for Gift Tax Annual Exclusion.

    Published in:
    CPA Journal, 1999, v. 69, n. 5, p. 76
    By:
    • Aaronson, Marc A.;
    • Kramer, Eric M.;
    • Kahn, Alan D.;
    • Sonet, Richard H.;
    • Colella, Frank G.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.
    Publication type:
    Article

  • Allocation of GST Exemption to Contributions to Life Insurance Trusts.

    Published in:
    CPA Journal, 1999, v. 69, n. 5, p. 77
    By:
    • Schoenfeld, Susan R.;
    • Kramer, Eric M.;
    • Kahn, Alan D.;
    • Sonet, Richard H.;
    • Colella, Frank G.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.
    Publication type:
    Article

  • Insurance and the Three-Year Rule.

    Published in:
    CPA Journal, 1999, v. 69, n. 4, p. 69
    By:
    • Lipoff, Lawrence M.;
    • Kramer, Eric M.;
    • Kahn, Alan D.;
    • Colella, Frank G.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.
    Publication type:
    Article

  • Estate Planning Is Too Easy to Put Off Doing.

    Published in:
    CPA Journal, 1999, v. 69, n. 3, p. 60
    By:
    • Kahn, Alan D.;
    • Kramer, Eric M.;
    • Sonet, Richard H.;
    • Colella, Frank G.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.
    Publication type:
    Article

  • Income Tax Issues After the Death of a Spousal Joint Tenant.

    Published in:
    CPA Journal, 1999, v. 69, n. 2, p. 68
    By:
    • Kramer, Eric M.;
    • Fritz, Farrell;
    • Kahn, Alan D.;
    • Sonet, Richard H.;
    • Colella, Frank G.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.;
    • Conway, Margaret
    Publication type:
    Article

  • Gifting limited partnership interests: Are annual exclusions available?

    Published in:
    CPA Journal, 1999, v. 69, n. 1, p. 63
    By:
    • Kramer, Eric M.;
    • Kahn, Alan D.;
    • Sonet, Richard H.;
    • Colella, Frank G.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.
    Publication type:
    Article

  • Life insurance planning.

    Published in:
    CPA Journal, 1999, v. 69, n. 1, p. 65
    By:
    • Kramer, Eric M.;
    • Kahn, Alan D.;
    • Sonet, Richard H.;
    • Colella, Frank G.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.;
    • Feit, Melvin I.
    Publication type:
    Article

  • Discount Allowed For Built-in Capital Gains Tax In Valuing Closely Held Stock.

    Published in:
    CPA Journal, 1998, v. 68, n. 12, p. 60
    By:
    • Gordon, Ellen;
    • Kramer, Eric M.;
    • Kahn, Alan D.;
    • Sonet, Richard H.;
    • Colella, Frank G.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.
    Publication type:
    Article

  • Election To Treat A Revocable Trust As Part Of An Estate.

    Published in:
    CPA Journal, 1998, v. 68, n. 12, p. 62
    By:
    • Gordon, Ellen;
    • Kramer, Eric M.;
    • Kahn, Alan D.;
    • Sonet, Richard H.;
    • Colella, Frank G.;
    • Lipoff, Lawrence M.;
    • Landau, Jerome;
    • McEvoy, James B.;
    • Szerlip, Nathan H.;
    • Jones, Lenore J.
    Publication type:
    Article

  • Tax court guidance regarding welfare benefit plans.

    Published in:
    CPA Journal, 1998, v. 68, n. 10, p. 62
    By:
    • Lipoff, Lawrence M.;
    • Kramer, Eric M.
    Publication type:
    Article

  • Irrevocable life insurance trusts.

    Published in:
    CPA Journal, 1998, v. 68, n. 9, p. 22
    By:
    • Lipoff, Lawrence M.
    Publication type:
    Article

  • Revenue ruling 98-8: Purchases of QTIP remainder interests.

    Published in:
    CPA Journal, 1998, v. 68, n. 7, p. 58
    By:
    • Lipoff, Lawrence M.
    Publication type:
    Article