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	<title><![CDATA[estate and sec Resources | BNET]]></title>
	<link><![CDATA[http://resources.bnet.com/topic/estate+and+sec.html]]></link>
	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to estate and sec]]></description>
	<s:counts start="0" returned="20" found="656" />
	<language>en-us</language>
	<item>
		<title><![CDATA[The Estate Vault Files Form 10 Seeking OTC Bulletin Board Listing]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_pwwi/is_200810/ai_n29489307]]></link>
		<description><![CDATA[The Estate Vault, Inc. (PINKSHEETS: TEVI) announced today that it has filed Form 10 with the SEC to commence the process necessary for market makers to begin quotation of the Company's stock, and for TEVI to be listed on the OTCBB quotation service. The OTC Bulletin Board® OTCBB is a...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 02 Oct 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[Estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/shareholder.html"><![CDATA[shareholder]]></category>
		<category domain="http://resources.bnet.com/topic/vault.html"><![CDATA[Vault]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Ninth Circuit affirms transferred residential property must be included in gross estate.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200801/ai_n24112904]]></link>
		<description><![CDATA[The Ninth Circuit, affirming the Tax Court, has ruled that the full  fair market value of residential property must be included in the  decedent's gross estate, finding that the decedent retained income  and economic enjoyment from the property and that the inter vivos  transfer of the...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Jan 2008 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/partnership.html"><![CDATA[partnership]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Prop. regs. address deductibility of trust and estate costs.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200711/ai_n24112854]]></link>
		<description><![CDATA[In July, the IRS issued proposed regulations (REG-128224-06)  providing guidance on whether costs incurred by estates or nongrantor  trusts are subject to the 2% floor for miscellaneous itemized  deductions. The new rules intend to clarify the deductibility of  advisory fees paid by estates and trusts. This...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Nov 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/government.html"><![CDATA[Government]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/regulations.html"><![CDATA[Regulations]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Prop. regs. clarify treatment of trust administrative expenses.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200710/ai_n24112824]]></link>
		<description><![CDATA[Under Sec. 67a, miscellaneous itemized deductions are allowed  only to the extent that they exceed 2% of a taxpayer's adjusted  gross income AGI. The AGI of an estate or trust is computed in the  same manner as for an individual for these purposes,   Under Sec....]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 01 Oct 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/deduction.html"><![CDATA[deduction]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Prop. Regs. address application of Secs. 2036 and 2039 to certain annuities.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200709/ai_n24112796]]></link>
		<description><![CDATA[Sec. 2036 provides for the inclusion in a decedent's estate of  certain transfers the decedent made during his or her lifetime in which  the decedent retained certain rights in the property. Sec. 2039 provides  for the inclusion in a decedent's estate of the value of any ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Sep 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/annuity.html"><![CDATA[annuity]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Significant recent developments in estate planning: this article examines developments in estate and gift tax planning and compliance. It discusses legislative developments, recent cases and rulings, and administrative and procedural changes.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200709/ai_n24112812]]></link>
		<description><![CDATA[EXECUTIVE SUMMARY    * Both the Pension Protection Act of 2006 and the Tax Relief and  Health Care Act of 2006 included changes significant for estate  planners.    * In Rosen, the Tax Court analyzed the factors needed to evidence a  true debtor-creditor...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Sep 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/annuity.html"><![CDATA[annuity]]></category>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/cir.html"><![CDATA[Cir]]></category>
		<category domain="http://resources.bnet.com/topic/compliance.html"><![CDATA[compliance]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/income.html"><![CDATA[income]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/regulation.html"><![CDATA[regulation]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/valuation.html"><![CDATA[valuation]]></category>
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	</item>
	<item>
		<title><![CDATA[Courts split over valuation of lottery prize payments.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200709/ai_n24112823]]></link>
		<description><![CDATA[Two recent district court decisions have been handed down on the  issue of whether an estate's rights to a decedent's remaining  series of annual lottery prize payments should be valued using the Sec.  7520 annuity tables. Although both courts held that the lack of  marketability of...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Sep 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/annuity.html"><![CDATA[annuity]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/lottery.html"><![CDATA[lottery]]></category>
		<category domain="http://resources.bnet.com/topic/payment.html"><![CDATA[payment]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/valuation.html"><![CDATA[valuation]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[SEC suing dead man's estate over alleged options scam]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qn4188/is_20070827/ai_n19489249]]></link>
		<description><![CDATA[The U.S. Securities and Exchange Commission has sued the estate of a Florida con artist who died last month, shortly after he allegedly reaped $1 million with a stock-options scam.   A U.S. District Court judge in Miami last week granted the SEC's request to freeze assets that belonged...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 27 Aug 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Allocating partnership depreciation between trusts and beneficiaries: a trust owning depreciable property through a partnership may have a larger income tax burden than if it owned the assets directly. This article reviews how partnership depreciation is ]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200707/ai_n24112763]]></link>
		<description><![CDATA[EXECUTIVE SUMMARY    * A trust partner must separately account for its share of  partnership depreciation deductions, when doing so would result in a  different tax liability than if not separately accounted.    * Sec. 167 provides that the depreciation deduction is to be...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 01 Jul 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/beneficiary.html"><![CDATA[beneficiary]]></category>
		<category domain="http://resources.bnet.com/topic/deduction.html"><![CDATA[deduction]]></category>
		<category domain="http://resources.bnet.com/topic/depreciation.html"><![CDATA[depreciation]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/income.html"><![CDATA[income]]></category>
		<category domain="http://resources.bnet.com/topic/partnership.html"><![CDATA[partnership]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/tax.html"><![CDATA[tax]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[The power of gifting.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200707/ai_n24112770]]></link>
		<description><![CDATA[Prospects for repeal of the estate tax became less likely after the  November 2006 elections; as a result, gifting continues to be a powerful  estate planning tool. Maximizing use of the annual gift tax exclusion,  using the $1 million lifetime gift tax exemption and gift-splitting by ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 01 Jul 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/exclusion.html"><![CDATA[exclusion]]></category>
		<category domain="http://resources.bnet.com/topic/exemption.html"><![CDATA[exemption]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Did the Second Circuit err in Rudkin Testamentary Trust?]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200704/ai_n24112704]]></link>
		<description><![CDATA[EXECUTIVE SUMMARY    * In Rudkin, the court determined that the 2%-of-AGI floor applies  to an estate or trust's administrative costs, unless the cost is  one that individuals are incapable of incurring.    * Millions of beneficiaries will be affected by the court's ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 01 Apr 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/cir.html"><![CDATA[Cir]]></category>
		<category domain="http://resources.bnet.com/topic/deduction.html"><![CDATA[deduction]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/statute.html"><![CDATA[statute]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/u.s.+congress.html"><![CDATA[U.S. Congress]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[TC upholds GSTT regs. (Tax Court, generation-skipping transfer tax)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200702/ai_n24112665]]></link>
		<description><![CDATA[In Estate of Gerson, 127 TC No. 11 (10/24/06), the Tax Court held  that the exercise of a testamentary general power of appointment GPA  by a decedent in favor of her grandchildren was subject to  generation-skipping transfer tax GSTT. In so holding, it ruled that  Regs....]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Feb 2007 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/gpa.html"><![CDATA[GPA]]></category>
		<category domain="http://resources.bnet.com/topic/grandchildren.html"><![CDATA[grandchildren]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Being charitable - without going broke.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200610/ai_n24112574]]></link>
		<description><![CDATA["[A] very rich person should leave his kids enough to do  anything but not enough to do nothing," said Warren Buffett to  Fortune; see Loomis, "Warren Buffett Gives It Away" (7/10/06),  available at http://money.cnn.com/magazines/fortune/fortune_archive/  2006/07/10/8380864/index.htm. Buffett's unprecedented recent  commitment to donate approximately 85% of his...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 01 Oct 2006 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/deduction.html"><![CDATA[deduction]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/income.html"><![CDATA[income]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Marital trusts and the Sec. 754 election.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200609/ai_n24112554]]></link>
		<description><![CDATA[If either a qualified terminable interest property QTIP trust or  a marital general power of appointment GPA owns a partnership interest  at the time a surviving spouse dies, the partnership will not be  eligible to adjust its assets' "inside" basis as a result  of the death...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Sep 2006 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/beneficiary.html"><![CDATA[beneficiary]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/partnership.html"><![CDATA[partnership]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[The effect of residency in international estate planning.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200609/ai_n24112560]]></link>
		<description><![CDATA[EXECUTIVE SUMMARY    * Establishing the residency of a multinational individual is  important in estate planning.    * Individuals with more than one residence may unknowingly subject  themselves to each country's taxing jurisdiction.    * There are many planning opportunities to help...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Sep 2006 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/u.s..html"><![CDATA[U.S.]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Significant recent developments in estate planning.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200609/ai_n24112562]]></link>
		<description><![CDATA[EXECUTIVE SUMMARY    * Congress has not passed a permanent repeal of the estate tax;  taxpayers still face the possibility of a one-year repeal in 2010.    * Numerous rulings and cases focused on FLPs, valuation issues,  trust administrative expenses, QTIP elections, disclaimers and...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Sep 2006 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/beneficiary.html"><![CDATA[beneficiary]]></category>
		<category domain="http://resources.bnet.com/topic/cir.html"><![CDATA[Cir]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/income.html"><![CDATA[income]]></category>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/partnership.html"><![CDATA[partnership]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[Sec]]></category>
		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/valuation.html"><![CDATA[valuation]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Estate to Initiate Planned Trading Plan]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_pwwi/is_200608/ai_n16686808]]></link>
		<description><![CDATA[LML PAYMENT SYSTEMS INC. (the "Corporation") (NASDAQ: LMLP) today announced that the Corporation has been advised the Estate of Robert E. Moore (the "Moore Estate") has adopted a prearranged plan to sell a portion of its holdings in the Corporation.  The Corporation has been further advised the objective of...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 22 Aug 2006 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[Estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/sales.html"><![CDATA[SALES]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[IRA valued without discount for anticipated tax liability.(individual retirement accounts)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200608/ai_n24112545]]></link>
		<description><![CDATA[A had two IRAs at the time of her death. Under the trust  agreements, the IRAs were not transferable; however, they both allowed  the underlying marketable securities to be sold. On Form 706, United  States Estate (and Generation-Skipping Transfer) Tax Return, A's  estate E reduced the...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Aug 2006 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
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	<item>
		<title><![CDATA[Circular 230: estate planners take note: Circular 230 standards can apply to you]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0ICC/is_8_74/ai_n26885662]]></link>
		<description><![CDATA[Much has been discussed about Circular 230's implications on CPAs regarding income tax advice and written communications. But the rules can apply to estate tax advice, including planning recommendations. What's more, the application of the rules is a little different when it comes to estate planning.  Written communications involved...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 01 Mar 2006 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
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	<item>
		<title><![CDATA[Valuation of IRAs for estate tax purposes.(individual retirement accounts)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb3551/is_200602/ai_n24112414]]></link>
		<description><![CDATA[In Est. of Kahn, 125 TC No. 11 (2005), the Tax Court considered for  the first time whether IRAs could be discounted for estate tax purposes.  It determined that an IRA could not be discounted; rather, the  underlying assets in the account must be valued on the...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 01 Feb 2006 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
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		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[Estate]]></category>
		<category domain="http://resources.bnet.com/topic/estate.html"><![CDATA[estate]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/income.html"><![CDATA[income]]></category>
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		<category domain="http://resources.bnet.com/topic/taxes.html"><![CDATA[Taxes]]></category>
		<category domain="http://resources.bnet.com/topic/valuation.html"><![CDATA[valuation]]></category>
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