July 14, 2017

ACTEC 2017 Summer Meeting Musings (Including "Life Cycle of a Charity")
(July 2017)





Seminars at the ACTEC 2017 Summer Meeting are summarized. The summary includes information about “the life cycle of a charity” and the impact of religious, cultural and international variables in estate planning....

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LEGACY PLANNING INSIGHTS

Estate of Powell v. Commissioner, 148 T.C. No. 18 (May 18, 2017)

June 2017



This “reviewed” Tax Court opinion applies §2036(a)(2) to a decedent who owned only limited partnership interests and discusses how §§2036, 2043, and 2033 interact.

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ACTEC 2017 Annual Meeting Musings

May 2017



Various seminars at the ACTEC 2017 Annual Meeting are summarized. Topics include: Current developments, end of life decisions, S corporations and C corporations, charitable bequests of retirement assets, audit best practices, common reporting standard and FATCA, community property in common law states, trusts in divorce, and structuring settlement agreements.

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Heckerling Musings 2017 and Estate Planning Current Developments (through September 2017)

May 2017

Observations from the 51st Annual Philip E. Heckerling Institute on Estate Planning held in Orlando during the week of January 9, 2017, as well as other current developments, are summarized.

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BESSEMER INSIGHTS

Lessons from the Peak — Quarterly Investment Perspective (July 5, 2017)

July 2017

In our latest Quarterly Investment Perspective, "Lessons from the Peak," Chief Investment Officer Rebecca Patterson explores the current economic expansion and elongated stock market rally with perspective from the 2008-2009 financial crisis — and the lessons learned that can help us anticipate risks and opportunities as we look ahead.

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Bridging the Active-Passive Divide — Quarterly Investment Perspective (April 2017)

April 2017

In this Quarterly Investment Perspective, "Bridging the Active-Passive Divide," Chief Investment Officer Rebecca Patterson provides timely information about our investment outlook and current strategies.

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The Sun Also Rises — Quarterly Investment Perspective (January 2017)

December 2016

Chief Investment Officer Rebecca Patterson and Chief Investment Strategist Holly MacDonald explore our economic and investment outlook in the wake of unexpected political outcomes in the U.K. and U.S. in 2016 — providing detailed views on fixed income and equities for the year ahead, and how we are allocating capital.

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A Tale of Two Tails — Quarterly Investment Perspective (October 2016)

October 2016

Investing requires a view of the future. Without certainty, the best one can do is examine potential scenarios and thoughtfully assign probabilities to different outcomes. Portfolios are then constructed accordingly.

In this edition of our Quarterly Investment Perspective, Chief Investment Officer Rebecca Patterson explores a few possible left-tail risks for the year ahead as well as explore the cost and complexity of hedging those risks.

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