Beth L. Fox Publication List

BETH L. FOX

PARTNER

Speeches & Publications

IRS Bound by Inaccurate Terminology, WealthManagement.com, July 20, 2022, Demuth v. Commissioner was a literal case of checks and balances.
Tips From the Pros: Re-thinking Trusteeship and Flexibility for Spousal Trusts, WealthManagement.com, January 25, 2022, John M. Janiga, Louis S. Harrison and Beth L. Fox explain how 2022 is a pivot point to re-think how to add flexibility to a spousal trust.
Court Upholds Reverse QTIP Election Despite Drafting Error, WealthManagement.com, January 12, 2022, Spouse didn’t have general power of appointment over marital trusts due to restrictions on removing and replacing trustee.
Yet Another Cautionary Tale on Fiduciary Liability, WealthManagement.com, July 28, 2021, In a case worthy of Dickens, the Tax Court issued what may be the final ruling in a series of nearly two decades of filings, decisions and appeals.
Scrivener’s Errors Cause Havoc in Estate Plan, WealthManagement.com, March 10, 2021, PLR deems judicial modifications of trust don’t impact generation-skipping tax exemption.
Dying to Get Out of Taxes, WealthManagement.com, November 11, 2020, Fiduciary held liable for distributing assets prematurely.
A String of Bad Luck: GRAT Assets Included in Taxable Estate, WealthManagement.com, May 13, 2020, 9th Circuit finds that the decedent retained enjoyment of a grantor retained annuity trust.
Beware Frankenstein Trusts, WealthManagement.com, March 10, 2020, Even a skilled attorney can be rushed or careless in drafting.
Appeals Court Finds Old Master Paintings Were Undervalued, WealthManagement.com, July 09, 2019, Estate’s reliance on expert was misplaced.
Twelve Tips for Responsibly Driving Private Foundations, WealthManagement.com, February 09, 2019, Following the rules of the road will keep your client’s PF running smoothly and efficiently.
Special Administrator Not Liable for Estate’s Unpaid Taxes, WealthManagement.com, December 10, 2018, Nonetheless, a cautionary tale on prioritizing creditors.
IRS Deems Transfer of Artwork to Museum a Completed Gift, WealthManagement.com, July 9, 2018, Sometimes, a client’s personal goals can conflict with optimal tax planning and produce disastrous results.
T&E Welcomes New Practitioners Committee Members, Trusts & Estates Magazine, June 21, 2018.
Dead, But Not Forgotten, WealthManagement.com, January 27, 2017, The continued relevance of IRC Section 1022 and the 2010 estate tax repeal
Contemplating Contempt, WealthManagement.com, September 10, 2015, A working guide for T&E litigators

Speeches & Publications

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