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Newsletter
December 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
United States v. Estate of Sidney Elson, 2019 WL 5061321 (D.N.J. Oct 9, 2019)
Matter of Cleopatra Cameron Gift Tr., Dated May 26, 1998, 931 N.W.2d 244 (S.D. 2019) – South Dakota Supreme Court Protects Trusts from California Child Support Order
Estate of Kollsman v. Comm'r of Internal Revenue, 777 F. App'x 870 (9th Cir. 2019)
Hinds & Shankman, LLP v. Lapides, No. CV 18-10731-CJC(SKX), 2019 WL 4956148 (C.D. Cal. Oct. 8, 2019)
New York State Department of Taxation TSB-M-19(2)R
Final Regulations Issued for Certain Life Insurance Contract Transactions and Transfer for Valuable Consideration Rules
PLR 201941023
2020 Estate and Gift Tax Exemptions
December 2019
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Newsletter
Estate, Gift and GST Tax Update
What This Means for Your Current Will, Revocable Trust and Estate Plan
Gift Tax Update
Exploit the Gift Tax Annual Exclusion Amount
2019 Gift Tax Returns
Make Sure that You Take Your IRA Required Minimum Distributions by December 31, 2019
New Jersey Estate Tax Was Eliminated on January 1, 2018
New York Raises Basic Exclusion Amount to $5,850,000
Connecticut Estate Planning Updates
Are Stretch Inherited IRAs in Danger?
Implications of the SECURE Act on Estate Planning With Retirement Accounts
December 2019
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News
November 2019
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Press Release
November 19, 2019
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Blog
From The Capital Commitment Blog
on November 12, 2019
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Newsletter
November 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Amendment to California Family Code Section 1615 — Seven Day Waiting Period Before Signing Premarital Agreement
Rosenberg v. Commissioner, T.C. Memo 2019-124 — IRA Withdrawal After Divorce Transfer Includible in Income
Chief Counsel Advice Memorandum CCA 201939002 — Value of Stock Must Take Into Consideration a Pending Merger
November 2019
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Newsletter
October 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
The Tax Court blesses a "tax affected" appraisal in Estate of Aaron Jones v. Commissioner, T.C. Memo 2019-101
The New York County Surrogate's Court continues to draw the boundaries of subject matter jurisdiction in Matter of Radio Drama, Opinion and Order (Sur. Ct., NY County, July 15, 2019)
The Westchester County Surrogate's Court reminds estate planners to include digital assets provisions in Matter of Coleman's Estate, 63 Misc.3d 609 (Sur. Ct., Westchester County, New York, March 11, 2019)
Soltani-Amadi v. Commissioner, T.C. Summary Opinion, 2019-19 (August 8, 2019) reminds planners to remember the differences between various types of retirement plans
October 2019
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Newsletter
September 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Levitan v. Rosen, 95 Mass. App. Ct. 248 (May 6, 2019) – Massachusetts Appeals Court Continues to Make Its Own Rules of Trust Law
Oregon Legislature Enacts Unique Purpose Trust Statute (H.B. 2598)
Alberhasky v. Alberhasky, 2019 WL 2150810 (Iowa Ct. App. May 15, 2019) – Iowa Court Warns that a Trustee May Owe Heightened Fiduciary Duties when a 529 Account Is Held in Trust
September 2019
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Newsletter
August 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs
Estate of Kollsman v. Commissioner of Internal Revenue, No. 18-70565 (June 21, 2019)
Famiglio v. Famiglio, [TBD] So.3d [TBD] (May 10, 2019)
In Re Rensin, 600 B.R. 870 (May 3, 2019)
August 2019
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Blog
From Proskauer For Good
on July 23, 2019