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Blog
From Law and the Workplace
on January 15, 2025
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Newsletter
January 2025 AFRs and 7520 Rate
In re Estate of Jesse L. Beck, 557 P.3d 1255 (Mont. Oct. 29, 2024) – Montana Supreme Court Holds That a Cell Phone Video Cannot Be Admitted to Probate
Memorial Hermann Accountable Care Organization v. Commissioner, 120 f.4th 215 (5th Cir. Oct. 28, 2024) – Fifth Circuit Does Not Apply Treasury Regulation, Illustrating the Effects of the Loper Bright Decision
In Re James A. Reed Trust, No. 366701 (Mich. CT. App. Nov. 14, 2024) – Michigan Court of Appeals Reforms Trust to Comport With the Settlor’s Intent
IQ Holdings, Inc. v. Commissioner, t.c. Memo. 2024-104 (Tax CT. Nov. 7, 2024) – Tax Court Disallows Charitable Deduction Due to Lack of Contemporaneous Written Acknowledgment
In Re Estate of William F. McLoughlin, 104 Mass. App. CT. 752 (App. CT. Sept. 30, 2024) – Massachusetts Appeals Court Finds That Providing an Affidavit in Support of an Action Contesting a Will Did Not Violate the Will’s in Terrorem Clause
Godoy v. Linzner, 106 cal.app.5th 765 (CT. App. Nov. 13, 2024) – California Court of Appeal Invalidates Amendment to Trust as a Restraint on Alienation
Will of Richard Feigen, No. 2021-1075 (N.Y. Sur. Ct. Westchester Cnty. Nov. 29, 2024) – Westchester County Surrogate's Court disqualifies attorney and law firm under the Advocate-Witness Rule
January 2025
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Blog
From Law and the Workplace
on December 5, 2024
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Newsletter
December 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Estate of Becker v. Commissioner of Internal Revenue, T.C. Memo 2024-89 (September 24, 2024)
Haan v. Haan, No. 364875 (Mich. Ct. App. Oct. 7, 2024)
IRS Postpones Deadline for States Impacted by Hurricanes
Florida Amendment 5 – Annual Inflation Adjustment for Homestead Exemption
Final Regulations on Consistent-Basis and Basis Reporting Issued
Lull v. Clark (In re Philpot Est.), No. 365107 (Mich. Ct. App. October 11, 2024)
December 2024
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Client Alert
November 7, 2024
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Newsletter
November 2024 AFRs and 7520 Rate
Inflation Adjustments for 2025 & Planning Considerations
Delaware "Beneficiary Well-Being Trust"
Practice Considerations – Implications for Estate Planning
Estate of Williams: Omission of a Testator’s Other Known Children Demonstrated His Intent to Exclude All Preexisting Children, Known or Unknown
Estate of Nowell v. Commissioner: Fractional Interest Discount Planning with QTIPS
McDougall v. Commissioner: Termination of QTIP Trust Results in Gift Tax Liability to Remainder Beneficiaries
Estate of Fields v. Commissioner: Inclusion of Transferred Assets under § 2036(a)
November 2024
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Press Release
November 1, 2024
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News
Partners Blake Halperin and Warren Allan spoke to Termgrid about the growth of GP-led transactions in secondary deals.
From Termgrid
on October 29, 2024
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News
Partners Chris Robinson, Blake Halperin and Kunal Dogra are mentioned for advising Apollo Funds in the closing of a structured continuation vehicle transaction in partnership with SCI Capital Partners LP.
From Law360
on October 8, 2024
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Blog
From Law and the Workplace
on September 12, 2024