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Article: 29 |
Comparison of the Domestic Asset Protection Statutes |
| |
To be published in Estate Planning magazine in March/April 2008, |
| Author: David G. Shaftel, with editors from each of the eleven DAPT states |
Article: 28 |
Defined Value Clauses - They can be used to cap gift tax exposure. |
| Published in Trusts & Estates Journal, May, 2007 |
| Author: David G. Shaftel |
Article: 27 |
Alaska's 2006 Amendments to Its Trust and Estate Statutes |
| Published in Estate Planning magazine, January, 2006 |
| Author:David G. Shaftel and Jonathan B.Blattmachr |
Article: 26 |
Alaska's 2006 Amendments to its Trust and Estate Statutes |
| Published in State Tax Notes , 2006 |
| Author: David G. Shaftel |
Article:
25 |
Domestic
Asset Protection Trusts: A Three-Part Series. |
| Part
3. Impact of New Bankruptcy Provision on Domestic Asset Protection
Trusts. |
| Published
in Estate Planning magazine, July 2005.
This is the third part of a three-part article. New
bankruptcy legislation allows certain transfers of a debtor
made within the previous ten years to be set aside. This
article, which is a follow-up to the authors' prior articles,
examines the impact of this new provision on domestic asset
protection trusts. |
| Author:
David G. Shaftel and David H. Bundy. |
Article:
24 |
Domestic
Asset Protection Trusts: A Three-Part Series. |
| Part
2. Domestic Asset Protection Trusts and the Bankruptcy Challenge. |
| Published
in Estate Planning magazine, May 2005. This second part
of a three-part article analyzes a creditor attack in bankruptcy
court of a domestic asset protection trust created by a settlor
who is a nonresident of the DAPT state. A key issue is
choice of spendthrift trust law. |
| Author:
David G. Shaftel and David H. Bundy. |
Article:
23 |
Domestic
Asset Protection Trusts: A Three-Part Series. |
| Part
I. Domestic Asset Protection Trusts Created by Nonresident Settlors. |
| Published
in Estate Planning magazine, April 2005. This first part
of a three-part article analyzes the various state domestic
asset protection trust statutes, the purposes of these trusts,
how they can be attacked by creditors or a tax agency, and how
proper planning can avoid most challenges. |
| Author:
David G. Shaftel and David H. Bundy. |
Article:
22 |
Alaska
Legislature Continues to Improve Trust and Estate Law |
| Published in State Tax Notes, May 2004. Alaska adds domestic
asset protection trust provisions, limitations on proceedings
against trustees, virtual representation provisions, eliminates
the durational limit on voting trusts, and enacts new savings
clause provisions for marital deductions. |
| Author:
David G. Shaftel. |
Article:
21 |
Domestic
Asset Protection Trusts: Key Issues and Answers. |
| Published
in ACTEC Journal, Summer 2004. This article is an update and
further explanation of materials first presented in outline
form at the 2004 University of Miami's 38 th Annual Heckerling
Institute on Estate Planning. |
| Author:
David G. Shaftel. |
Article:
20 |
|
| Published
in Estate Planning Magazine, March, 2004. Whenever a client
desires to “cap” gift tax exposure, planners should consider
using a defined value clause implemented via an Escrow Trust.
This article explores this strategy, and analyzes how to structure
and draft an Escrow Trust. |
| Author:
David G. Shaftel. |
Article:
19 |
Alaska
Rewrites It's Self-Settled Spendthrift Trust Act |
| Published in State Tax Notes, 2003. The Alaska Legislature has
adopted a number of provisions which clarify and improve the
Alaska Trust Act. This Act was enacted in 1997 and has served
as a conceptual basis for four other states which have enacted
self-settled discretionary spendthrift trust acts. |
| Author:
David G. Shaftel. |
Article:
18 |
Alaska
Adopts Update of Uniform Principal and Income Act |
| Published in State Tax Notes, 2003. The Alaska state legislature
has adopted a version of the 1997 Uniform Principal and Income
Act. Alaska modeled its version after the Pennsylvania approach
to the Act, which Pennsylvania enacted in 2002. |
| Author:
David G. Shaftel. |
Article:
17 |
Alaska's
Experience With Self-Settled Discretionary Spendthrift Trusts |
| Published
in Estate Planning magazine, October 2002; Published in
the North Carolina Bar Association Estate & Planning Fiduciary
Law Section Newsletter in two parts in the May and June 2002
issues; Published in the Estate Planning Section Newsletters
in the State of Washington and State of California. |
| Author:
David G. Shaftel. |
Article:
16 |
State
Enacts Provisions for Private Trust Companies |
| Published
in State Tax Notes, Vol. 25, No. 1 ( July 1, 2002). |
| Author:
David G. Shaftel. |
Article:
15 |
Joint
Revocable Trusts, Community Property Trusts in Common-Law States |
| Published
in State Tax Notes, Vol. 23 (Feb. 18, 2002). |
| Author:
David G. Shaftel. |
Article:
14 |
Alaska
Enacts Amendments to Alaska Community Property Act |
| Published
in State Tax Notes, Vol. 2, No. 1 (July 2, 2001). |
| Author:
David G. Shaftel. |
Article:
13 |
"Alaska
Enacts Charitable Gift Annuities Exemption Act," |
| Published
in State Tax Notes, Vol. 20, No. 26 (June 25, 2001). |
| Author:
David G. Shaftel. |
Article:
12 |
Alaska
Enacts Additional Estate Planning Legislation |
| Published
in Estate Planning October 2000. |
| Author:
David G.Shaftel & Stephen E. Greer |
Article:
11 |
Alaska
Refines Its Abolishment of the Rule Against Perpetuities to
Avoid the "Delaware Tax Trap" |
| Published
in State Tax Notes, Volume 18, Date, May 29, 2000. |
| Author: David G. Shaftel |
Article:
10 |
Alaska
Enacts "Safety Net" Estate Planning Legislation, In Order to
Maximize Tax Benefits |
| Published
in State Tax Notes, Volume 18, Date, May 15, 2000. |
| Author:
David G. Shaftel |
Article:
9 |
Alaska
Relaxes Trust Notification and Accounting Rules, and Enacts
Flexible Methods for the Modification and Termination of Irrevocable
Trusts |
| Published
in State Tax Notes, Volume18, Date, May 8, 2000. |
| Author:
David G. Shaftel |
Article:
8 |
Charging
Order is Sole Remedy For Creditor of Partners in Alaska Limited
Partnerships and Members of Alaska LLCs |
| Published
in State Tax Notes, Volume 18, Date, April 17, 2000. |
| Author:
David G. Shaftel |
Article:
7 |
Alaska
Enacts a Qualified State Tuition Program With Special Creditor
Protection |
| Published
in State Tax Notes, Volume 18, Date, March 27, 2000. |
| Author:
David G. Shaftel |
Article:
6 |
Alaska
Strengthens Community Property Agreements and Trusts by Clarifying
Right to Amend and Revoke |
| Published
in State Tax Notes, Volume 18, Date, March 6, 2000. |
| Author:
David G. Shaftel |
Article:
5 |
Alaska's
Optional Community Property Act Has Stimulated Proposed Legislative
Change for Income Tax Basis Adjustment At Death |
| Published
in State Tax Notes, Volume 16, Date, April 5, 1999. |
| Author:
David G. Shaftel |
Article:
4 |
Obtaining
a Full Stepped-Up Basis Under Alaska's New Community Property
System |
| Published
in Estate Planning, March/April 1999. |
| Author:
David G. Shaftel & Stephen E. Greer |
Article:
3 |
Alaska
Enacts an Optional Community Property System Which Can Be Elected
by Both Residents and Nonresidents |
| Published
in ACTEC Notes, Winter 1999. |
| Author: David G.Shaftel & Stephen E. Greer |
| Forward
by William P. Cantwell |
Article:
2 |
Newest
Developments in Alaska Law Encourages Use of Alaska Trusts |
| Published
in Estate Planning February, 1999. |
| Author:
David G.Shaftel |
Article:1 |
Alaska
Enacts an Elective Community Property System and Creates a New
Type of Alaska Trust to Obtain Full Stepped-Up Income Tax Basis |
| Published
in State Tax Notes, Volume 15, Date, July 13, 1998. |
| Author:
David G. Shaftel |
