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Newsletter
The June Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.6%, an increase from the May rate of 3.0%
IRS Proposes Limits on Large Gifts from Future Estates
International Estate Planning and Brussels IV
June 2022
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Newsletter
May 2022 Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
NY Remote Notarization Statute Amendment
2022 Greenbook Proposals
DOL Cryptocurrency - Compliance Assistance Release No. 2022-01
May 2022
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Newsletter
IApril 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Estate of Marion Levine v. Commissioner (158 T.C. No.2)
IRS Issues Proposed Required Minimum Distribution Regulations for Retirement Plans
IRS Overpayment and Underpayment Interest Rate Increased
April 2022
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Newsletter
March 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Disclosure of Revocable Trusts on Surrogate's Court Probate Petitions
Change in New York Residency Audit Guidelines
New York's Remote Notarization Statute
March 2022
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Newsletter
February 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
New York Surrogate's Court Denies Probate of Lost Will. Estate of Palladino (Bronx County Sur. Court September 15, 2021)
Tax Court Recharacterizes a Husband and Wife Gifting Transaction. Smaldino v. Comm'r of Internal Revenue, 122 T.C.M. (CCH) 298 (T.C. 2021)
February 2022
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Press Release
December 15, 2021
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Newsletter
December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Fifth Circuit Court of Appeals Upholds Finding of Gift Tax Deficiencies After Taxpayer's Failed Attempt to Use Self-Adjusting Formula Clauses. Mary P. Nelson et al. v. Commissioner (5th Cir., No. 20-61068, November 3, 2021)
Federal District Court Imposed Constructive Trust Over Estate Assets and Granted a Temporary Injunction Preventing Estate Dispositions Based on Allegations of Decedent's Embezzlement From Employer. Van Horn, Metz & Co. v. Crisafulli, 2021 WL 4317186 (D.N.J. Sept. 23, 2021)
New York's Second Department Affirms Order Denying Probate Based on Lack of Testamentary Capacity and Undue Influence. Matter of Falkowsky, 197 A.D.3d 1300 (N.Y. 2d Dept., September 29, 2021)
December 2021
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Newsletter
November 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Buck v. U.S. (DC CT, 128 AFTR 2d) — Discounts for Fractional Interests
Arlene Williams-Paris v. April Nelle Joseph, Priscilla Paris-Austin, Theodore Paris, and Samuel Paris — Morning of the Marriage Premarital Agreement Held Enforceable
PLR 202139005 — Inadvertent Termination of S Corporation
November 2021
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Awards and Recognition
November 4, 2021
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Newsletter
October 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
In re Gerald F. Johnson Revocable Trust, No. 351134, 2021 Mich. App. LEXIS 3732 (Ct. App. June 17, 2021) – Unintended Waiver of Ex-Spouse's Creditor Rights
Estate of Wall, No. C087730, 2021 WL 3732360 (Cal. Ct. App. Aug. 24, 2021) – Community Property Presumption Prevails Over Title Presumption in Actions Between Spouses, Not After Death
Giller v. Grossman, No. 3D19-2514, 2021 WL 3889320 (Fla. Dist. Ct. App. Sept. 1, 2021) – Children are Intended Beneficiaries in Dispute Over Trust Language
October 2021