STEP Journal May 2010
Volume 18 | Issue 5
Jennifer Wioncek on the impact of community property laws on US estate tax planning
Martyn Gowar considers the concept of 'work'.
Richard Frimston on approachs to mitigating tax evasion
In the first in a series of interviews on philanthropy in private client practice, Clive Cutbill puts the questions to Julian Smith
Marnin Michaels and Stephanie Villasenor on FinCEN proposals to changeclarify reporting on the FBAR
Ian Crosbie and Chris Anderson consider the 2010 Canadian budgets income tax measures
Warren Whitaker provides an overview of topics discussed at the Sixth International Estate Planning Institute
Joshua Rubenstein considers family limited partnerships as a method of planning in an uncertain economy, alongside other planning ideas for 2010 in the US
Keith Johnston explains how to win a STEP Private Client Award
In the third of a series of three short articles from senior STEP members looking ahead to what skills the TEP of 2015 will need, Chris McKenzie describes how the environment for trust and estate practitioners may change and the competencies that newly qualified TEPs will need to develop.
John Carrell on why Gaines-Cooper is nothing for the hedge fund traders to lose sleep over
Ian Marsh argues that there is more to mediation than the stereotypical one day model
Nigel Mifsud considers the concept of sham as applied to trusts and offers practical considerations for trustees
Andrew Meehan considers the complexities of divorce during a downturn
Emily Osborne and Nicola Plant consider issues surrounding protecting a virtual life after physical death
Andrew Francis reviews a recent STEP research project on disciplinary heritage and expert knowledge in trusts and estates work
Jennifer Pfuetzner highlights some common drafting errors in wills prepared by lawyers
Joel Wolchover and James Sharp on legal issues surrounding assisted suicide
Ralph McGuicken considers the use of life assurance in estate planning
Clive Beer asks: where are we now? - in relation to APR and BPR?
Marilyn McKeever considers the Perpetuities and Accumulations Act 2009
Paul Smith and Brigit Morrison discuss the circumstances under which one can be considered the spouse of another
Aileen Barry reviews 'Inside Swiss Banking' by Beat J Guildimann