Articles

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Article: 37
Tenth Annual ACTEC Comparison of the Domestic Asset Protection Trust Statutes, September 2016
Published: ACTEC webpage, actec.org., ACTEC Resources State Surveys
Co-Author and Editor: David G. Shaftel © 2016
Article: 36
ACTEC Comparison of the Domestic Asset Protection Trust Statutes, September 2015
Published in ACTEC webpage, actec.org., ACTEC State Surveys
Co-Author: David G. Shaftel © 2015
Article: 35
ACTEC Comparison of the Domestic Asset Protection Trust Statutes, April 2014
Published in ACTEC webpage, actec.org., ACTEC State Surveys
Co-Author: David G. Shaftel © 2014
Article: 34
New Alaska Law Will Enhance Nationwide Estate Planning - Part 2
Published in Estate Planning Magazine, October 2013
Co-Author: David G. Shaftel © 2013
Article: 33
New Alaska Law Will Enhance Nationwide Estate Planning - Part 1
Published in Estate Planning Magazine, September 2013
Co-Author: David G. Shaftel © 2013
Article: 32
Courts Finds Fraudulent Transfer to Alaska Asset Protection Trust
Published in Estate Planning Magazine, April 2012
Author: David G. Shaftel © 2012
Article: 31
IRS Letter Ruling Approves Estate Tax Planning Using Domestic Asset Protection Trusts
Published in The Journal of Taxation, April 2010
Author: David G. Shaftel © 2010
Article: 30
Comparison of the Twelve Domestic Asset Protection Statutes
Published in The American College of Trust and Estate Counsel Journal, Spring 2009
Author: David G. Shaftel, with editors from each of the twelve DAPT states
Article: 29
Comparison of the Domestic Asset Protection Statutes
  Published in Estate Planning Magazine, March, 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 and 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 and 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 and 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 and 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 and 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