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Newsletter
September 2023 AFRs and 7520 Rate
More Large Inflation Adjustments Are in Store for 2024 and 2025
IRS Notice 2023-54: Transition Relief and Guidance Relating to Certain RMDs
Estate of Demuth v. Comm'r: Checks Delivered Before, but Deposited After Decedent's Death, are Includable in Decedent's Estate
Schaddelee v. Deleon: Using a General Assignment as a "Catch All" for Irrevocable Trust Funding Does Not Supersede a Beneficiary Designation
Matter of Wells: Unsuccessful Attempt at Probating a Conformed Copy of a Will
Matter of Fakhra: Renunciations are Irrevocable, and They Do Not Need to be Physically Served
September 2023
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Newsletter
Key developments in August 2023
August 2023
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Newsletter
Key developments in July 2023
July 2023
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Newsletter
August 2023 AFRs and 7520 Rate
California Passes Law Taxing Incomplete Gift Non-Grantor Trusts in Same Manner as Grantor Trusts – S.B. 131
Estate of Hoensheid v. Comm'r, No. 18606-19, T.C. Memo. 2023-34 (Mar. 15, 2023)
Suzanne Montes v. Commissioner, No. 17332-21 (U.S. Tax Ct., June 29, 2023)
Yost v. Carroll, No. 20-C-5393 (N.D. Ill., Nov. 18, 2022)
Glade Creek Partners LLC et al. v. Commissioner, No. 22272-17, T.C. Memo. 2023-82 (June 29, 2023)
Estate of Susan R. Block et al. v. Commissioner, No. 10618-19, T.C. Memo. 2023-30 (Mar. 13, 2023)
Donald E. Swanson v. Commissioner, No. 21701-18, T.C. Memo. 2023-81 (June 29, 2023)
Scot Thompson Farms LLC v. HAP Holdings Trust et al., No. 8:23-cv-00025 (D. Neb., June 21, 2023)
August 2023
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Newsletter
Key developments in June 2023
June 2023
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Newsletter
Key developments in May 2023
May 2023
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Newsletter
June 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
IRS Data Book Released for Fiscal Year 2022
PLR 2023150002
Wrzesinkski v. United States, No. 2:22-cv-03568, (E.D. Pa. Mar 7, 2023)
McGuire v. Hall (In re Gregory Hall Tr.), Nos. 361528, 362467, 2023 Mich. App. LEXIS 1866 (ct. app. Mar. 16, 2023)
June 2023
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Newsletter
Key developments in April 2023
April 2023
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Newsletter
May 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
IRS Rules that Assets in Irrevocable Grantor Trusts Do Not Receive Basis Step-Up at Death
Florida Court Rules that Non-Homestead Property Transferred to Entity May be Reassessed
IRS Releases Strategic Operating Plan
May 2023
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Newsletter
April Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Bittner v. United States, 598 U.S. ___ (2023)
2023 Greenbook Proposals – As Relevant to Transfer Tax, Trusts and Valuation
In re the Trust of Eva Marie Hanson Living Trust dated December 11, 1995 (Minn. Ct. App. Jan. 30, 2023)
Vouk v. Chapman, 521 P.3d 712 (Idaho 2022)
April 2023