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Newsletter
Last Call for SLATs, GRATs, and the Use of the Enhanced Gift Tax Exemption?
September 2021
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Article
From Steve Leimberg's Estate Planning Newsletter
on September 15, 2021
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Newsletter
September 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Ellis v. Hurley – No. B3000799, 2020 WL 6816605 (Cal. Ct. App.) – California Court of Appeal, Second District Case on the Definition of a Grandchild
In the Matter of the Appeal of J. Bracamonte and J. Bracamonte (OTA Case No. 18010932) Change of Domicile
IRS News Release: EIN Holders Must Update Responsible Party Contact Information (IRC §6109)
Estate of Kwang Lee v. Commissioner (TC Memo 2021-92) Executor personally liable for estate taxes because he made distributions of estate assets knowing that the estate owed the taxes
September 2021
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Newsletter
August 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts AFRs
Update on Federal Legislation
State Tax Cuts
Pinkert v. Schwab Charitable Fund (N.D. Cal., Case No. 20-cv-07657-LB)
In the Matter of the Consolidated Appeals of O. Cremel and E. Koeppel (OTA Case Nos. 18042625 & 20076340)
Estate of Michael J. Jackson v. Commissioner (Tax Court, May 3, 2021)
August 2021
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Awards and Recognition
July 27, 2021
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Newsletter
July 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs
President Biden's 2022 Budget/Biden Administration Revenue Proposals for 2022
New Rule Against Perpetuities in Texas
Estate of Grossman v. Commissioner, T.C. Memo 2021-65 (May 27, 2021)
July 2021
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Newsletter
June 2021 Interest Rates for Sales to Defective Grantor Trusts, Intra-Family Loans, Split-Interest Charitable Trusts and GRATs
American Families Plan (AFP)
Revision of Publication 590-B
Chief Counsel Memorandum 202118008
In the Matter of the Petition of Boniface, N.Y. Div. of Tax Appeals, ALJ, Dkt No. 829018, 04/29/2021
June 2021
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Awards and Recognition
May 24, 2021
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Podcast
May 7, 2021
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News
David Pratt is quoted concerning estate tax implications.
From Wealth Advisor
on May 3, 2021