In the meantime, I have created the table below to help you
find what you are looking for. You might want to bookmark this page in order to
return to it easily, since it is unlikely that if you go to an article you will
have a direct link back here from the article, though your back browser button
should also work for returning to this page.
Note that I
have established this site largely as a public service; I get little business
from it, and it was largely established for lawyers who were constantly asking
me for materials that I had published or otherwise disseminated. However,
there are some articles of interest to the general public, particularly the
nutshell series of articles. My only caution and condition for downloading or
reading these materials is that I keep the copyright (though you are free to
otherwise use them), and that YOU DO NOT RELY ON ANYTHING IN THEM. For one
thing, many of the articles are dated by now, and the law changes too quickly
for me to keep them all up-to-date. Secondly, they ARE NOT LEGAL ADVICE.
Rather, they are in the nature of a periodical article. Legal advice consists
of applying the law to the facts, and (a) I don’t know your facts, and (b) I
HEREBY EXPRESSLY REPRESENT THAT THE LAW MAY BE OTHERWISE THAN AS STATED ON
THIS WEBSITE or in any of the article found on it or found below. Fair enough?
So proceed at your own risk. Having said all that, I would nevertheless hope
that the articles may proved helpful, should you use them as a basis for
asking questions of your lawyer or other professional advisor.
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Title of Article of Site Page and Link to it. |
Page on Which the Article and Ones Similar to
It May be Found |
Category |
Approx-
imate Date |
Comments |
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Home Page
Estate and Retirement Planning
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N/A |
SITE PAGE |
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Guides and Articles |
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SITE PAGE |
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Personal Bio |
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SITE PAGE |
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Charitable Giving |
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SITE PAGE |
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Crummey Trusts |
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SITE PAGE |
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Est. Planning Articles |
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SITE PAGE |
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ESOPs |
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SITE PAGE |
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Excel Templates |
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SITE PAGE |
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Fee Schedules |
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SITE PAGE |
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Family Limited Partnerships |
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SITE PAGE |
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Form Book |
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SITE PAGE |
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Forms |
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SITE PAGE |
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Guest_Page |
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SITE PAGE |
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IRAs & QP
Forms |
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SITE PAGE |
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IRAs & Qual. Plans |
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SITE PAGE |
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Favorite Links |
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SITE PAGE |
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Marital Property |
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SITE PAGE |
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Mission Statement |
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SITE PAGE |
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MRD Regs |
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SITE PAGE |
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Nutshell Memos |
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SITE PAGE |
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Probate |
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SITE PAGE |
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Where I'd Rather Be |
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SITE PAGE |
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Treatise |
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SITE PAGE |
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What's New |
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SITE PAGE |
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Wills & Trust Forms |
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TEXAS
PROPERTY CODE §42.doc
TEXAS
PROPERTY CODE §42.htm
ArticlesMisc\42.0021_CreditorProtectionOfIrasInTexas.pdf |
IRAs & Qual. Plans |
Creditor Protection
IRAs |
2003 |
This is a fairly thorough treatment of the Texas shield law exempting IRAs
from creditor claims. It has (IMHO) a particularly good, if unfortunately
inconclusive, discussion on conflict of laws issues. |
|
ProbateIncomeTax\DraftingForIncomeTax.doc
ProbateIncomeTax\DraftingForIncomeTax.htm |
Probate |
Trusts
Estate Planning
Income Tax Planning
Drafting |
2003 |
Not comprehensive, but
contains several interesting observations. |
|
GRATs\GRATMmClIce.doc
GRATs\GRATMmClIce.htm
GRATs\GRAT_NYU.doc
GRATs\GRAT_NYU.htm |
Probate
Est. Planning Articles |
Trusts
Estate Planning
Gifts |
2003 |
My memo is now fairly thorough in its final incarnation.
The second article is co-authored with Richard Oshins and Carlyn
McCaffrey. It too is very comprehensive. |
|
Annotated
IRA Beneficiary Designation Form |
IRAs & QP Forms |
FORM
IRA
Retirement Planning
ERISA |
2001 |
May need updating in light of final regulations. But
it still has some useful ideas |
|
ANNOTATED FORM-Retirement Plan
Provisions in a Living Trust |
IRAs & QP
Forms |
FORM
IRA
Qualified Plan
Retirement Planning
Trusts
Estate Planning
ERISA |
2001 |
May need updating in light of final regulations. But it still has some
useful ideas |
|
THE PERSONAL COMPUTER IN YOUR
PRACTICE.htm THE PERSONAL
COMPUTER IN YOUR PRACTICE.doc
THE PERSONAL COMPUTER IN YOUR
PRACTICE.rtf
THE PERSONAL COMPUTER IN YOUR
PRACTICE.PDF |
Even I don't know where this is on the website anymore. |
ARTICLE
Computers |
1997 |
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FINAL MRD REGULATIONS ANNOTATED.doc
FINAL MRD REGULATIONS ANNOTATED.htm
FINAL MRD REGULATIONS ANNOTATED.rtf
MRDRegsFinalAnnJL-LS_Table_Dash-8_QA3.doc
MRDRegsFinalAnnJL-LS_Table_Dash-8_QA3.htm
MRDRegsFinalAnnJL-LS_Table_Dash-8_QA3.rtf
|
MRD Regs
IRAs & Qual. Plans |
ARTICLE
IRAs and QPs
Retirement Planning
Trusts
Estate Planning
ERISA
MRDs (Minimum Required Distributions Under IRC Sec. 401(a)(9)
New Proposed Regulations |
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MRDRegs_1.401(a)(9)1-11-2001.htm
MRDRegs_1.401(a)(9)1-11-2001.doc |
This is the only link. |
ARTICLE
IRAs and QPs
Retirement Planning
Trusts
Estate Planning
ERISA
MRDs
Old Proposed Regulations |
|
This is somewhat dated, since the the re-proposed regulations have now been
replaced by final regulations. However, I am leaving it on here for a while
because the old rules still apply in some some cases, and, in addition,
there is some timeless analysis found in this article. |
|
Is Trust Income
Community.htm Is
Trust Income Community.doc
Ice_Trust_Inc_Is_SepProp.rtf |
Marital
Property |
ARTICLE
Marital Property
Divorce
Estate Planning
Trusts
IRAs and QPs
(IRAs are Trusts, after all)
Retirement Planning |
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ROTH IRAs.htm
Roth_IRAs.rtf
ROTH IRAs.doc |
IRAs & Qual. Plans |
ARTICLE
IRAs
Roth IRAs
Estate Planning
Retirement Planning |
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Effect of Proposed
Regulations.htm
Effect of Proposed
Regulations.doc |
I couldn't figure out where to put this, so this may be the only place. |
ARTICLE
Effect of Regulations
|
|
This used to be a part of a comprehensive article I wrote on the proposed
MRD regs. When those regs became final, I took that article off the site,
and substituted in its place my
annotated version of the final regulations. However, I had people
calling me about this subject, which is timeless, and is still useful, so I
resurrected it in its present form. |
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ALTERNATIVES TO FORMAL
ADMINISTRATION.htm
ArticlesMisc/AlternProbProc/AltPro.PDF
ALTERNATIVES TO
FORMAL ADMINISTRATION.doc
ArticlesMisc/AlternProbProc/IceProbAlt.rtf |
Probate |
ARTICLE
Probate |
|
This was a pretty good article at one time, and is still probably fairly
current, but if there have undoubtedly been legislative changes since I last
updated this article. |
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What You Should Know About Charitable
Remainder Trusts.htm What You Should
Know About Charitable Remainder Trusts.doc
Charity/Mm_Cl_CRTs.rtf |
Charitable
Giving |
ARTICLE
Charity
Charitable Remainder Trusts |
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What You Should Know
About Outright Gifts to Charity.htm
What You Should Know
About Outright Gifts to Charity.doc
Charity/Mm_Cl_Gift_to_Charity_Outright.rtf |
Charitable
Giving |
ARTICLE
Charity
Outright Gifts to Charity |
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What You Should Know About Your
Private Foundation.htm What You
Should Know About Your Private Foundation.doc
Charity/Mm_Cl_Priv_Found.rtf |
Charitable
Giving |
ARTICLE
Charity
Private Foundations |
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Memo Conduit Private
Foundations.doc Memo
Conduit Private Foundations.htm
|
This ought to be on the
Charitable Giving
page, but I may not have gotten around to putting it there yet. |
ARTICLE
Charity
Conduit Private Foundations |
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EGTRRA.htm
EGTRRA.doc
EGTRRA/Ice_EGTRRA_Pensions.pdf
EGTRRA/Ice_EGTRRA_Pensions.rtf
|
IRAs & Qual. Plans |
ARTICLE
Pensions
New Law
EGTRRA |
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THE AFTERMATH OF ENRON-ESOPs.htm
THE AFTERMATH OF ENRON-ESOPs.doc
Enron/Enron_ESOPs.pdf
Enron/Enron_ESOPs.rtf
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ESOPs
IRAs & Qual. Plans |
ARTICLE
Pensions
ESOPs
Fiduciary Duties |
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