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2001



November

IRS Criticized for Plan to Impose Social Security Taxes on Stock Options


September

IRS Reaches Agreement With Merrill Lynch On Tax Shelter Filings


July

Withdrawals From Joint Account
Substantial Compliance GST Exemption
Split-Interest Trust
Settlement Agreement
IRS Recognizes Separate GST Trusts
Installment Payments Permitted
Charitable Gift from Board Member
Collateral Estoppel Doctrine
Disclaimer of Fractional Interest
Disclaimer of Remainder Was Not Gift
Fractional Disclaimer
No Marital Deduction for Settlement Transfer


June

General Power of Appointment
Gift Valuation and Tax Liability
Half of Mortgage Deductible
Incidents of Ownership
Transferee Liability
Vacation Home With Conservation Easement Qualifies for QPRT
Valuation of Lottery Payments


May

New Tax Law Creates Two New Financial Instruments


March

California Advisors Jailed For Sales Of Fraudulent Trusts To Evade Taxes
IRS Carries Out Massive Investigation Into Illegal Offshore Trusts


February

IRS Letter Ruling Affects Broker's Up-Front Payment





   
 
 
 
 



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Sponsored by James J. Eccleston, an attorney representing stockbrokers, financial planners and investors nationwide in arbitration, litigation and regulatory matters, and a shareholder with the law firm Shaheen, Novoselsky, Staat, Filipowski & Eccleston P.C.(www.snsfe-law.com). This Web site contains material of general interest. It is neither intended to, nor constitutes, either legal advice or investment advice. Always consult an attorney and/or investment advisor when building and protecting your wealth.

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