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Your search keyword '"Uniform Prudent Investor Act"' showing total 4 results
Start Over Descriptor "Uniform Prudent Investor Act" Journal the cpa journal
4 results on '"Uniform Prudent Investor Act"'

1. CPAs' growing role in trust-owned life insurance planning

Author

Reyes, Chad L. and Adler, Robert J.

Subjects
Life insurance -- Management, Accountants -- Practice, Fiduciary duties -- Laws, regulations and rules, Estate planning -- Management, Duty of care (Law) -- Laws, regulations and rules, Government regulation, Company business management, Banking, finance and accounting industries, Business, Uniform Prudent Investor Act
Abstract

In Brief CPAs have a tremendous responsibility to provide individuals with timely and accurate information, especially in the realm of life insurance and estate planning. The authors examine issues related [...]

Published
2016

2. Life insurance and old cash value policies: is a section 1035(a) exchange the only option?

Author

Chmelka, Cory

Subjects
Life insurance -- Laws, regulations and rules -- Usage, Accountants -- Management -- Customer relations, Insurance policies -- Management -- Forecasts and trends -- Case studies, Government regulation, Company business management, Market trend/market analysis, Banking, finance and accounting industries, Business, Uniform Prudent Investor Act
Abstract

CPAs and estate planning attorneys are often asked to review individuals' life insurance portfolios. In the event they act as trustees, this evaluation is required by the Uniform Prudent Investor [...]

Published
2010

3. IRS final regulations define trust income

Author

Barnett, Robert S.

Subjects
United States -- Economic aspects, United States. Internal Revenue Service -- Laws, regulations and rules, Uniform Prudent Investor Act, Banking, finance and accounting industries, Business, Government regulation, Economic aspects, Laws, regulations and rules
Abstract

Final regulations concerning the definition of trust income have been promulgated by the IRS, addressing many state law changes affecting trust accounting income. New York State, as part of its [...]

Published
2005

4. Will New York's Prudent Investor Act Result in full deduction of investment advice? (Estates and Trusts)

Author

Schaengold, David

Subjects
Mellon Financial Corp. -- Cases -- Laws, regulations and rules, United States. Internal Revenue Service -- Laws, regulations and rules -- Cases, Investment tax credit -- Cases -- Laws, regulations and rules, Banking industry -- Cases -- Laws, regulations and rules, Uniform Prudent Investor Act, Banking, finance and accounting industries, Business, Company legal issue, Government regulation, Banking industry, Cases, Laws, regulations and rules
Abstract

The full deduction of fees incurred by a trust for investment advice has been the subject of a number of court cases. The issue concerns the application of the 2% [...]

Published
2003

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