Insight
External publications
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'An Estate Planner's Guide to Qualified Retirement Plan Benefits,' the American Bar Association, Section of Real Property, Trust and Estate Law (6th Edition 2023)
- 'An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More, Fourth Edition,' Law Professor Blog Network - June 15, 2020, featured
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'Wealth Planning with Family Limited Partnerships and Limited Liability Companies Portfolio 812 T.M.,' Bloomberg Tax - 2019
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'Life Insurance, 826 Tax Management Portfolio,' the Bureau of National Affairs, Inc. (3rd Edition 2014)
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'Estate Planning After ATRA,' California Trusts and Estates Quarterly, Volume 18, Issue 4 - 2013
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'Estate Planning for Owners of Closely Held Business Interests,' 809 Tax Management Portfolio, the Bureau of National Affairs, Inc. (4th Edition 2013)
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'Preferred Equity Interests and Low Interest Rates,' Probate Practice Reporter, Vol. 24, No. 8. - August 2012
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'An Estate Planner's Guide to Family Business Entities,' the American Bar Association, Section of Real Property, Probate and Trust Law (3rd Edition 2012)
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'Estate and Gift Tax Issues for Employee Benefit Plans,' 378 Tax Management Portfolio, the Bureau of National Affairs, Inc. (4th Edition 2012)
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'Business Succession Planning,' Estate Planning Studies - July 2012
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'Valuation of Corporate Stock,' K, 831 Tax Management Portfolio, the Bureau of National Affairs, Inc. (4th Edition 2011)
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'Roth IRAs: Time for a New Look,' ACTEC Law Journal - Fall 2010
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'Transfers of Interests in Family Entities Under Chapter 14: Sections 2701, 2703, and 2704,' 835 Tax Management Portfolio, the Bureau of National Affairs, Inc. (4th Edition 2010)
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'Family Limited Partnerships and Limited Liability Companies,' 812 Tax Management Portfolio, the Bureau of National Affairs, Inc. (3rd Edition 2009)
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'The Mobile Client: Tax, Community Property, Etc.,' 803 Tax Management Portfolio, the Bureau of National Affairs, Inc. (3rd Edition 2009)
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'An Estate Planner's Guide to Life Insurance,' the American Bar Association, Section of Real Property, Probate and Trust Law (2nd Edition 2009)
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'Family Limited Partnerships,' ACTEC Law Journal - Spring 2008
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'An Estate Planner's Guide to Qualified Retirement Plan Benefits,' the American Bar Association, Section of Real Property, Probate and Trust Law (4th Edition 2008)
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'New Rules Govern Deferred Compensation,' ACTEC Law Journal - Spring 2007
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'An Estate Planner's Guide to Buy-sell Agreements,' the American Bar Association, Section of Real Property, Probate and Trust Law (2nd Edition 2007)
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'The Impact of Chapter 14 on Valuation,' Tax Management Memorandum - December 2006
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'Strangi Question Remains,' Trusts and Estates - November 2005
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'The True Test,' Trusts and Estates - May 2005
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'Final Regulations on the Definition of Fiduciary Income,' Probate and Property - March/April 2005
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'Turner v. Commissioner,' Journal of Taxation - October 2004
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'Kimbell v. Commissioner,' Journal of Taxation - July 2004
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'Estate of Stone: Successful Defense to an IRS § 2036(a) Attack,' Business Entities - March/April 2004
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'Is Strangi a Strange Result or a Blueprint for Future IRS Successes,' Journal of Taxation - July 2003
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'Final Minimum Distribution Regulations,' Journal of Taxation - August 2002
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'Recent Valuation Cases,' Journal of Passthrough Entities - January/February 2002.
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'EGTRRA Employee Benefit Changes,' ACTEC Law Journal - Spring 2002
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'Recent Valuation Cases Thwart IRS' Attack on Family Limited Partnerships,' Journal of Passthrough Entities - September/October 2001
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'Does the Church Case 'Bless' Family Limited Partnerships and LLCs?' Journal of Passthrough Entities - September/October 2000
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'Limited Liability Companies in Virginia,' the Virginia Law Foundation (December 1995, revised periodically), co-author and former editor
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'Valuation Rules Under Chapter 14,' the American Bar Association, Section of Real Property, Probate and Trust Law (November 1995)
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'Advising the Elderly Client,' by Clark Boardman Callaghan (September 1992, revised semi-annually)