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Publications & Papers
An index of publications by Christopher S. Armstrong:
Armstrong & Hastings, Estate of Charania v. Commissioner, 133 T.C. No. 7 (9/14/2009); Inadequate Planning and Confused Post Mortem Strategy Permit a Debatable Application of Foreign Law to Ensnare a Foreign Estate in a US Estate Tax Trap
Armstrong & Hastings, Purpose Trusts and Private Trust Companies: Panacea or Placebo?
Foreign Trust and Gift Compliance Rules: Border Crossing Becomes Dangerous.
Selection Of a Tax Favored Jurisdiction For U.S. Investment: Analyzing the Protections And the Costs.” International Estate Planning Principles and Strategies. Ed. Kozusko, Donald D., and Jeffrey A. Schoenblum.
American Import Controls And Morality An International Trade: An Analysis Af Section 307 Of The Tariff Act Of 1930
The Hague Convention On The Law Applicable To Traffic Accidents: Search For Uniformity Amidst Doctrinal Diversity
An index of papers by Christopher S. Armstrong:
Dynasty Trusts…A Legitimate and Powerful Estate Planning Tool or An Economic Threat to the Realm… and to the State of California
Foreign Trusts: Their Distinguishing Features And The Consequences of Their Use—An Update
The Private Trust Company: Can It Reconcile The Competing Imperatives Of The Prudent Investor Rule And The Settlor’s Direction To Retain?
An Introduction to Estate Planning: What You Should Ask Before You Act
Spotlight on Crossborder Tax
Asia And Beyond – Managing And Exploiting New Risks In The World’s Fastest Growing Market For Life Insurance
Coming To America…What It Means For Your Estate Plan And Your Marital Property Rights
Management Of Investment Asset Basis For Arriving And Departing Aliens – - Time To Reexamine The Assumption That The U.S. Is The “High Tax” Jurisdiction?
State Taxation of Trusts: The Folly of Applying Immutable Rules to a Mutable Relationship
America’s Quest for a Proper Concept of ‘Insurable Interest’: The Perils Of Ignoring The Implications
An American Sampler Of The Statutory Rights of Spouses And Heirs In Life Insurance Policies and Proceeds — Knowing All Your Clients
Investment Directions Rights and Powers – Potential Pitfalls and Unanswered Questions- (the American Perspective)
Practice Errors in Trust Planning And Administration — What You Don’t Know And Who You Might Not Know Are What Count
Life Insurance for the Enhancement of Wealth and the Facilitation of Its Transfer
Asset Protection Trusts – The Tax Angle
Offshore Structures for Business and Personal Use
Expatriate Tax – Putting a Price on Farewell
Planning for the International Estate Non Tax