Insights

LEGACY PLANNING INSIGHTS

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 October 2017)

October 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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ACTEC 2016 Fall Meeting Musings

November 2016


Seminars at the ACTEC 2016 Fall Meeting are summarized. The summary includes elder law issues, various professional practice issues, and the lawyer as a witness (fact witness, expert witness, or witness as a party to litigation).

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True v. Commissioner, (Tax Court petitions filed October 11, 2016)

November 2016



The IRS is attacking gifts and sales made subject to "Wandry" and price adjustment clauses. The IRS has been looking for the "right case" to attack Wandry clauses. Apparently, this is that case.

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BESSEMER INSIGHTS

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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