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E-mail me at
teleice@TrustsAndEstates.net
Clicking the Iceberg Will
Always Take You Home.
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Occasionally a friend or colleague will give me permission to post a useful
article. Here are two articles, each by a well known super-star in the estate
planning field.
The first article is by Steve Akers of lately of Bessemer Trust Company. It is on Post-Mortem
Estate Planning, and, like everything else Steve has ever done, it is
comprehensive.
The second article is Thomas Baird's Flip-Flop article. It is about a concept
that he and I developed for setting up an FLP for married couples, where the FLP
will qualify for the marital deduction. Naturally, we don't want a discount
if the FLP is entitled to a marital deduction. Right?
The third article is a somewhat dated version of Thomas' annotated FLP Form.
The fourth article is a somewhat dated version of Thomas' annotated LLC Form.
Note that I have been given permission to make these articles available on
this site, but that you are not entitled to rely on anything
in them, and that you use them at your own risk! Not only may you not rely on
these documents, I do not even guaranty that they are true to the originals.
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Article Description |
On Screen Viewing Versions
I recommend the htm version as the easiest
way to view the document. Simply click on the document to view it. If you
like pdf format and have Adobe's free pdf reader, click on the second link
in each column below. (I am phasing out pdf, because Word does such a nice
job of converting to html) These htm and pdf versions are downloadable as well by
the way, just go to File and "Save As" . . . |
Downloadable Versions
There ought to be a way to simply convert
the html version to MS Word in your browser, but as all ways of doing this
are less than perfect, I offer a formatted download for you if you want it.
Simply click and the download should take place automaticaly. The "doc"
suffix is in MS Word 2000. The "rtf" suffix indicates an RTF document
that should readily convert to Word Perfect and older versions of Word. (I
am phasing out rtf, because most people can open Word Documents.) |
| This may be the
definitive article on Estate Administration issues and post-mortem planning,
written by Bessermer Trust Company's
Steve Akers, who is know nation-wide for
the thoroughness of his outlines. This article was last updated in
2003 |
ESTATE ADMINISTRATION – PRACTICAL PLANNING CONCERNS
AND OPPORTUNITIES.htm |
ESTATE ADMINISTRATION – PRACTICAL PLANNING CONCERNS
AND OPPORTUNITIES.doc |
| Here is the definitive
article on the EGTRRA changes affecting estate and gift planning, a
comprehensive article by Steve Akers who is now with
Bessemer Trust Company. |
Akers_EGTRAA.htm
Akers_EGTRAA.pdf |
Akers_EGTRAA.doc
Akers_EGTRAA.rtf |
| I have an article covering the
EGTRRA Pension
and IRA changes. It doesn't really belong on the Guest Page, but since
it complements Steve's article (by covering the EGTRRRA pension & IRA
changes), I included it anyway. |
Ice_EGTRRA_Pensions.htm
Ice_EGTRRA_Pensions.pdf |
Ice_EGTRRA_Pensions.doc
Ice_EGTRRA_Pensions.rtf |
| Thomas
Baird is known throughout Texas and
the United States as a leading authority on Limited Partnerships and LLCs.
Here is a trilogy of three of his finest. They may be little dated, but they
are classics. |
Drafting FLP Agreements, 1996.htm
Drafting FLP Agreements, 1996.pdf |
Drafting FLP Agreements, 1996.doc
Drafting FLP Agreements, 1996.rtf |
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Drafting LLC Agreements, 1995.htm
Drafting LLC Agreements, 1995.pdf |
Drafting LLC Agreements, 1995.doc
Drafting LLC Agreements, 1995.rtf |
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If the client is married, and
intends for an FLP to qualify for the marital deduction, do we want a
discount? Of course not. Why plan for a step-down in basis. This and other
issues, such as the infamous 754 election are discussed here. |
The
Flop-FLIP.htm
The
Flop-FLI.pdf |
The
Flop-FLI.doc
The
Flop-FLI.rtf |
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Charitable Remainder
Trusts & Private Foundations Courtesy of
Bourland, Wall & Wenzel
Bourland,
Wall & Wenzel, A
Professional Corporation
Attorneys
and Counselors
City
Center Tower II
301 Commerce Street, Suite 1500
Fort
Worth, Texas 76102
(817)
877-1088
(817)
429-3945 (metro)
(817)
877-1636 (facsimile)
E-mail:
mbourland@bwwlaw.co
E-mail:
sguthrie@bwwlaw.com
E-mail: jmyers@bwwlaw.com
|
Charitable Remainder Trusts.htm,
by
Michael V. Bourland &
Jeffrey N. Myers
Charitable
Lead Trusts.htm,
by Michael V.
Bourland & Shannon G. Guthrie
Private Foundations,htm,
by Michael V.
Bourland, Shannon G. Guthrie
&
Jeffrey N. Myers |
Charitable Remainder Trusts.doc,
by
Michael V. Bourland &
Jeffrey N. Myers
Charitable
Lead Trusts.doc,
by Michael V.
Bourland & Shannon G. Guthrie
Private Foundations,doc,
by Michael V.
Bourland, Shannon G. Guthrie
&
Jeffrey N. Myers
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