This section combines the disciplines of traditional estate and gift-tax planning with legally limiting one liability under applicable state law (domestic asset protection). This section contains articles that discuss the perils of off-shore asset protection and other schemes that rely on limiting a U.S. court's jurisdiction over assets or placing assets in the hands of a foreign stranger.
- Table of Congress
- (1) Domestic Asset Protection (AP)
- (2) Perils of Off-Shore AP
- (3) Estate Planning
- (4) Gift Tax Planning
- (5) IRAs, Roth IRAs and Educational IRAs
- Archives
- To access any of the files not linked below click on the Archives link.
- Domestic Asset Protection (AP)
- Hidden Dangers of California's Community Property Law – April, 2005 Newsletter
- Basics of Asset Protection – January, 2004 Newsletter
- Using Domestic Asset Protection Trusts to Avoid Bankruptcy – March, 2005 Memo
- Update on Asset Protection Planning – Part 2 of a 2-part series - advanced – December, 2002
- Update on Asset Protection Planning – Part 1 of a 2-part series - advanced – November, 2002
- Perils of Off-Shore AP
- The Demise of the Off-Shore Tax Haven Industry - Part 2, advanced – August, 2000 Newsletter
- The Demise of the Off-Shore Tax Haven Industry - Part 1, advanced – July, 2000
- Tax Havens Under Fire -intermediate – July, 2000
- Reporting Requirements of Foreign Trust with a U.S. Grantor or Beneficiary FAQ
- Update on Trust Scams - intermediate – May, 2000
- Foreign Bank Accounts - basic
- Foreign Trusts After 1996 - advanced
- Off-shore Asset Protection Trusts - part 1 - advanced
- Off-shore Asset Protection Trusts - part 2 - advanced
- The Asset Protection Industry, an Expensive and Wasteful Exercise in Wishful Thinking - Part 1 - advanced
- The Asset Protection Industry, an Expensive and Wasteful Exercise in Wishful Thinking - Part 2 - advanced
- The Demise of Off-Shore Asset Protection Trusts - intermediate
- Isle of Man Tax Haven Company - intermediate
- Archives
- Estate Planning
- Estate Planning Newsletter - basic
- Planning is Key to Estate Taxes - basic
- Strategies to Minimize Estate Taxes - basic
- 1997 Estate Tax Changes - basic
- Wills vs. Trusts - basic
- Revocable vs. Irrevocable Trusts - intermediate
- Unwed But Not Unwise - intermediate
- Educational Trusts for Children - intermediate
- Inheriting Stocks - intermediate
- Dividing an Inheritance Among Family Members - intermediate
- Joint tenancy property - intermediate
- Bank and Brokerage Accounts Held in Joint Tenancy - intermediate
- Joint Tenancy and Estate Taxes - intermediate
- Income in Respect to a Decedent and the Qualified Residence Trust - advanced
- Variable Annuities vs. Mutual Funds: Which is Better? - intermediate – June 25, 2000
- Variable Annuities Receive Scrutiny - intermediate – June 11, 2000
- Placing a Residence in an Irrevocable Trust - intermediate – September 3, 2000
- Repeal of the Estate Tax - intermediate – September 17, 2000
- Proposals to Fix the Current Estate Tax System - intermediate – October 1, 2000
- Estate Taxes Involving a Joint Tenancy Brokerage Account - intermediate
- Joint Property as Part of an Estate - intermediate
- Who Pays Estate Tax When Surviving Spouse Dies? - intermediate
- Transfer of Residence to Revocable Trust - intermediate
- Archives
- Gift Tax Planning
- Gifting Stock Shares - basic
- Gifts to Minors Using Custodial Accounts - intermediate
- Tax Consequences of Gifts to Minors Using Custodial Accounts - intermediate
- Year-End Tax Planning, 1997 - advanced
- Year-End Tax Planning, 1998 - advanced
- October 3, 1999 Joint Bank Accounts - intermediate
- March 19, 2000 - Gifts of Bonds with Accrued Interest - intermediate
- September 3, 2000 - Transferring Money to a Relative's Account - intermediate
- Sale of Vacant Land Received as a Gift - intermediate
- Gift of Automobile to Parent - intermediate
- Archives
- IRAs, Roth IRAs and Educational IRAs
- The Taxpayer's Relief Act of 1997 - basic
- Retirement Accounts and Estate Taxes. - intermediate
- Early Withdrawal from an IRA - intermediate
- Early IRA Withdrawals - intermediate
- The Roth IRA - intermediate
- Roth Rollover; Roth vs. IRA - intermediate
- Taxation of Roth Rollover and Roth Holding Period Rules - intermediate
- Roth Rollovers and the Minimum Distributions Rules - intermediate
- Multiple IRA to Roth Rollovers - intermediate
- Using an IRA to Fund a vacation residence - intermediate
- Bank Refuses to Correct IRA Contribution Mistake - intermediate
- Archives