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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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Newsletter
April 2021 Interest Rates for Sales to Defective Grantor Trusts, Intra-Family Loans, Split-Interest Charitable Trusts and GRATs
Extend the Time to File 2020 Gift Tax Returns (Form 709) Before April 15, 2021
Estate of Miriam M. Warne vs. Comm'r (T.C. Memo 2021-17)
April 2021
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Newsletter
March 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Habal v. Habal, So.3d, 2020 WL 5372289 (Fla. 4th DCA September 9, 2020): Revocable Trusts are difficult to attack on capacity grounds
Matter of Ryan, 2021 NY Slip Op 21010 (N.Y. Sur. Ct. Broome County Jan. 25, 2021): First case in New York admitting remotely notarized Will to probate
Sells, et al. v. Commissioner, T.C. Memo. 2021-12 (January 28, 2021): Tax Court denies conservation easement
March 2021
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Press Release
February 17, 2021
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Newsletter
February 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
New York Post-Mortem Right of Publicity
Demircan v. Mikhaylov, 2020 WL 2550067 (Fla. 3d DCA May 20, 2020)
New York Power of Attorney
February 2021
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Newsletter
January 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
California Franchise Tax Board Proposes Legislation for the Taxation of Income from Incomplete Non Grantor (ING) Trusts to Treat ING Trusts as Grantor Trusts-Legislative Proposal C adding new Section 17082 to the Revenue and Tax Code
Chief Counsel Advice 202045011
Florida's Constitutional Amendment 5 and Constitutional Amendment 6 Approved in 2020 General Election
U.S. v. Wolin 126 AFTR 2d 2020-6348 (September 28, 2020)—FBAR Penalty Survives Decedent's Death
January 2021