The industry’s premier estates, gifts, and trusts resource that features research, planning, and implementation tools on one platform — backed by the nation's leading tax practitioners and authorities. T., Georgetown University Law Center (1983); Adjunct Professor of Law, Georgetown University Law Center; member, Bar of the District of Columbia (1975); member, American Bar Association (Sections on Taxation and Real Property, Probate and Trust Law); member, American Law Institute; fellow, American College of Trusts and Estates Counsel; Founder and Chair, Advanced Estate Planning Institute, Georgetown University Law Center (1988-Present); member Estate Planning Council, Washington, D. He is the author or co-author of over 250 articles and three books on estate planning topics; former editor of The Chase Review (published by the Chase Manhattan Bank (N. Carla also taught for one year at Southern Illinois University in Carbondale, Illinois.
She also filed exemption applications for new nonprofits and participated in several complex acquisitions involving the partnership tax laws. There she represented many estate planning clients, preparing living trusts, irrevocable life insurance trusts, asset protection trusts, and charitable remainder trusts. He is listed in the Best Lawyers of America registry. Most recently, Carla was a member of Amari & Theriac PA, a small law firm in Cocoa, Florida. He is a former President of the Special Needs Alliance, an organization of attorneys serving the needs of persons with disabilities. Hook is also a Certified Financial Planner™ professional. Janes, Principal, National Director of Estate, Gift and Trust Services, Deloitte & Touche. S., Accounting, Utah State University (summa cum laude, valedictorian) (1985); M. 4942) (Portfolio 880)Private Foundations — Excess Business Holdings (Portfolio 473)Private Foundations — Section 4940 and Section 4944 (Portfolio 468)Private Foundations — Self-Dealing Section 4941 (Portfolio 470)Private Foundations — Taxable Expenditures (Sec. M., Farm and Ranch Expenses and Credits (author)539 T. 4945) (Portfolio 474)Private Foundations and Public Charities — Definition and Classification (Portfolio 456)Private Foundations and Public Charities — Termination (507) and Special Rules (508) (Portfolio 877)Real Estate Transactions by Tax-Exempt Entities (Portfolio 480)Supporting Organizations (Portfolio 459)Tax Issues of Educational Organizations (Portfolio 482)Tax Issues of Religious Organizations (Portfolio 484)Tax-Exempt Organizations: Operational Requirements (Portfolio 451)Tax-Exempt Organizations: Organizational Requirements (Portfolio 452)Tax-Exempt Organizations: Reporting, Disclosure and Other Procedural Aspects (Portfolio 452)Unrelated Business Income Tax (Portfolio 462) Choosing a Domestic Jurisdiction for a Long-Term Trust (Portfolio 867)Domestic Asset Protection Trusts (Portfolio 868) Dynasty Trusts (Portfolio 838)Estate and Trust Administration — Tax Planning (Portfolio 855)Grantor Trusts: Income Taxation Under Subpart E (Portfolio 819) Income Taxation of Trusts and Estates (Portfolio 852)Managing Litigation Risks of Fiduciaries (Portfolio 857)Personal Life Insurance Trusts (Portfolio 807)Revocable Inter Vivos Trusts (Portfolio 860)State Income Taxation of Trusts (Portfolio 869) Subchapter J — Throwback Rules (Portfolio 856)Trustee Investments (Portfolio 861)U. Taxation of Foreign Estates, Trusts and Beneficiaries (Portfolio 854)Uniform Trust Code (Portfolio 864) Section 2032A — Special Use Valuation (Portfolio 833)Valuation of Corporate Stock (Portfolio 831)Valuation: General and Real Estate (Portfolio 830) Disclaimers — Federal Estate, Gift and Generation-Skipping Tax Considerations (Portfolio 848)Disclaimers — State Law Considerations (Portfolio 847)Estate and Trust Administration — Tax Planning (Portfolio 855)Estate Planning (Portfolio 800)Estate Tax Deductions — Sections 20 (Portfolio 840)Estate, Gift, and Generation-Skipping Tax Returns and Audits (Portfolio 822)Probate and Administration of Decedents' Estates (Portfolio 804)Transfer Tax Payment and Apportionment (Portfolio 834) Jacqueline T. M., Net Operating Losses — Concepts and Computations (author) Angela Gilmore Angela Gilmore, B. D., University of Pittsburgh School of Law (1988); Faculty Fellow, University of Iowa College of Law (1990-1992).
He is a Fellow and former Regent of the American College of Trust and Estate Counsel and past chair of its Estate and Gift Tax Committee. She taught courses as diverse as the introductory estates and trusts class and the exempt organizations class in the graduate tax program.
Blattmachr, Eagle Consulting, New York, New York; former chairperson, Trusts & Estates Law Section, New York State Bar Association; member, various committees of the New York State Bar Association and the American Bar Association; member, Alaska Bar, California Bar, and New York Bar. Blattmachr has served as a lecturer-in-law at the Columbia University School of Law and an Adjunct Professor of Law at New York University Law School. Carla was also a law professor at Southern Methodist University College of Law in Dallas, Texas. D., Duke University; Order of the Coif and Comments and Project Editor of Duke Law Journal; member of State Bar of Georgia; member of American, District of Columbia, and Atlanta Bar Associations; former Chair of the Exempt Organizations Committee of Tax Section of American Bar Association; member of Foundation Lawyers Group, National Association of College and University Attorneys, National Health Lawyers Association, and American Academy of Hospital Attorneys; Partner at Sutherland, Asbill & Brennan LLP, representing closely-held businesses, universities, private foundations, hospitals and other religious, charitable and educational organizations.
Try Estate, Gifts and Trusts Portfolio Library now Save time and increase productivity with real-life examples, scenarios, and practice aids including working papers, sample documents, and client letters that you can immediately apply to your practice and clients. She received a Bachelor of Art's degree from Duke University where she graduated magna cum laude in 1974. M., Charitable Contributions: Income Tax Aspects (co-author)521 T.
Go straight to all the primary sources you need to stay compliant. M., Charitable Contributions: Income Tax Aspects (co-author)462 T. M., Debt-Financed Income (Section 514) (author)517 T. D., The Florida State University College of Law (with High Honors); Masters of Law in Estate Planning, University of Miami; member, The Florida Bar (Real Property, Probate and Trust Law Section and Tax Section); North Carolina State Bar; frequent lecturer and author and co-author of numerous articles on tax and estate planning topics.
From Internal Revenue Codes, regulations and procedures, to state laws and cases, our collection of primary sources are fully accessible and fully integrated with the Tax Management Portfolios, Chartbuilders, commentary, and analysis. M., Scholarships and Educational Expenses (co-author)744 T.
Charitable Contributions: Income Tax Aspects (Portfolio 863)Charitable Income Trusts (Portfolio 866)Charitable Remainder Trusts and Pooled Income Funds (Portfolio 865)Estate and Gift Tax Charitable Deductions (Portfolio 839) Asset Protection Planning (Portfolio 810)Community Property: General Considerations (Portfolio 802)Conflicts, Confidentiality, and Other Ethical Considerations in Estate Planning (Portfolio 801)Durable Powers of Attorney (Portfolio 859)Estate and Gift Tax Issues for Employee Benefit Plans (Portfolio 814)Estate Planning (Portfolio 800)Estate Planning for Authors and Artists (Portfolio 815)Estate Planning for Owners of Closely Held Business Interests (Portfolio 809)Estate Planning for the Corporate Executive (Portfolio 808)Estate Planning for the Unmarried Adult (Portfolio 813) Estate Tax Marital Deduction (Portfolio 843)Family, Kinship, Descent, and Distribution (Portfolio 858)Family Limited Partnerships and Limited Liability Companies (Portfolio 812)The Family-Owned Business Deduction — Section 2057 (Portfolio 829)Fiduciary Liability of Trustees and Personal Representatives (Portfolio 853)Generation-Skipping Transfer Tax (Portfolio 850)Immigration and Expatriation Law for the Estate Planner (Portfolio 806)Insurance-Related Compensation (Portfolio 828)Life Insurance (Portfolio 826)Life Insurance — A Practical Guide for Evaluating Policies (Portfolio 827)Marital Agreements (Portfolio 849)The Mobile Client: Tax, Community Property, and Other Considerations (Portfolio 803)Partial Interests — GRATs, GRUTs, QPRTs (Section 2702) (Portfolio 836)Partnership— Current and Liquidating Distributions; Death or Retirement of a Partner (Portfolio 811)Planning for Disability (Portfolio 816)Private Annuities and Self-Canceling Installment Notes (Portfolio 805)Private Placement Life Insurance and Annuities (Portfolio 870)Spouse's Elective Share (Portfolio 841)Testamentary Capacity and Validity of Wills (Portfolio 824)Transfers of Interests Family Entities Under Chapter 14: Sections 2701, 27 (Portfolio 835)Transfers to Noncitizen Spouses (Portfolio 842) Administrative Powers (Portfolio 820)Estate Tax Credits and Computations (Portfolio 844)Estate Tax Deductions — Sections 20 (Portfolio 840)Estate Tax Payments and Liabilities: Sections 61 (Portfolio 832)Estate, Gift, and Generation-Skipping Tax Returns and Audits (Portfolio 822)Federal Tax Issues of Employee Plan and Commercial Annuities (Portfolio 821)Gross Estate — Section 2033 (Portfolio 817)Incomplete Lifetime Transfers: Retained Beneficial Interests Under Sections 2036(a)(1) and 2037 (Portfolio 52)Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038 (Portfolio 50)Non-Citizens — Estate, Gift and Generation-Skipping Taxation (Portfolio 837)Powers of Appointment — Estate, Gift, and Income Tax Considerations (Portfolio 825)Taxation of Jointly Owned Property (Portfolio 823)U. Estate and Gift Tax Treaties (Portfolio 851) Gifts (Portfolio 845)Gifts to Minors (Portfolio 846)Partial Interests — GRATs, GRUTs, QPRTs (Section 2702) (Portfolio 836)Section 2035 Transfers (Portfolio 818) Charitable Contributions: Income Tax Aspects (Portfolio 863)Grantor Trusts: Income Taxation Under Subpart E (Portfolio 819)Income Respect of a Decedent (Portfolio 862)Income Taxation of Trusts and Estates (Portfolio 852) Debt-Financed Income (Section 514) (Portfolio 465)Exempt Organizations — Declaratory Judgments (Portfolio 460)Fiduciary Duties of Nonprofit Directors and Officers (Portfolio 488)Intermediate Sanctions (Portfolio 476)Joint Ventures Involving Tax-Exempt Organizations (Portfolio 478)Nonprofit Healthcare Organizations: Federal Income Tax Issues (Portfolio 873)Private Foundations — Distributions (Sec. M., Taxation of Cooperatives and Their Patrons (author)607 T.