Roger D. Silk, chief executive officer of Sterling Foundation Management, LLC, based in Herndon, Va. In a recent Trusts & Estates column (November 2010), my colleague Laura Peebles correctly observed ...
Over the many years that I practiced, the popularity of the charitable remainder trust ebbed and flowed. Though always recognized as a versatile planning tool, CRTs were mainly touted as a vehicle for ...
On Dec. 2, the Treasury Department issued final regulations addressing the 3.8% net investment income tax under Sec. 1411 (T.D. 9644). Regs. Sec. 1.1411-3 addresses estates and trusts, including ...
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