I have published the following articles in national and local journals on matters of professional interest to those in the income tax, estate planning and trust and administration professions. Click on the highlighted titles to read or download any of the articles.
- Drafting Suggestions for 2503(c) Trusts, 24 RIA Estate Planner’s Alert #10 (1999).
- Drafting Suggestions for Irrevocable Life Insurance Trusts , 55 The Tax Lawyer 185 (American Bar Association, 2002), adapted from 55 Journal of Financial Service Professionals 76 (May 2001), reprinted “Using Life Insurance Trusts in Estate Planning,” Chapter 4, Pennsylvania Bar Institute Publication #2001-2848 (May, 2001).
- Using Life Insurance to Fund LLC Buy-Sell Agreements , 29 Estate Planning 460 (September, 2002) (with Alan Mittelman).
- Using Trusts as Buyers in Shareholder Agreements, 29 Bureau of National; Affairs Estates Gifts & Trusts Journal 219 (October 2002) (with Alan Mittelman).
- Limited Liability Companies: The Entity of Choice, Philadelphia Estate Planning Council Newsletter, Winter 2002
- Traps and Tradeoffs in Drafting Lifetime Trusts, PBI 10th Ann. Pennsylvania Estate Law Institute, No. 2003-3168, v. 3, pp. 487-539 (11-03).
- Enabling The ‘Triumph of Hope Over Experience,’ Tax Planning for Subsequent Marriage (Powerpoint) (Text), Pennsylvania Bar Institute (“PBI”) 11th Ann. Pennsylvania Estate Law Institute, No. 2004-3355, v. 1, ch 8 (12-04).
- Second Circuit Holds Trust’s Investment Advisory Fees are Subject to 2% Floor, 32 BNA EGT Journal 136 (03-07) (quoted in Petition for Certiorari in Knight v. Comm’r, US Supreme Court Docket No. 06-1286; petition granted June 25, 2007; case reported at 552 U.S. 181 (2008)).
- Proposed Preparer Penalty Regulations: A Brief and Basic Introduction, American Bar Association Real Property Probate and Trust Section eReport (June 17, 2008), reprinted XVIII Philadelphia Estate Planning Council Newsletter No. 3 at p. 6, et seq. (2008).
- Knight v. Commissioner: Fiduciary Investment Advisory Fees are Subject to 2% Floor, 33 Bureau of National Affairs (“BNA”) Tax Management Estates, Gifts and Trusts Journal (“EGT”) 123 (05-08) (with Jonathan Blattmachr) (Reprinted in Daily Tax Report (4-14-2008) and as 49 Tax Management Memorandum 155 (04-08)).
- Philanthropy and Testamentary Charitable Lead Trusts, American College, (August 27, 2008).
- Attorney Exposure Under the Proposed Preparer Penalty Regulations, Philadelphia Estate Planning Council Newsletter, Fall 2008
- Fiduciary Income Tax Update: Unbundling Delayed for 2008, Philadelphia Estate Planning Council Newsletter, Winter 2008
- Ethical Challenges in Estate Planning, Gratz College (December 2009).
- Funding Roth Conversions: Using Nondeductible Contributions*, Philadelphia Estate Planning Council Newsletter, Spring 2010
- Having Your Cake and Eating It, Too – Twice!, Philadelphia Estate Planning Council Newsletter, Spring 2011
- Federal Gift Taxes 2013, Foxmoor Continuing Legal Education, December 13, 2013).