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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
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Newsletter
December 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs
Federal and State Elections Reshape Tax Policy
Lucero v. Commissioner, T.C. Memo 2020-136 (Tax Court, Sept. 29, 2020)
Notice 2020-75
California's Proposition 19
December 2020
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Newsletter
November 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs
Artificial Gifts, New York State Estate Tax Deduction Inconsistency and Anti-Abuse Rules
Gomez v. Smith, 54 Cal.App.5th 1016 (COA, 3d Dist. Sept. 22, 2020)
November 2020
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Newsletter
October 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Jon Dickinson et ux. v. Commissioner, T.C. Memo 2020-128 – Donations of Stock to Donor Advised Fund Were Not Taxable Redemptions
Estate of Mary P. Bowles, et al. v. Commissioner, T.C. Memo 2020-71 (June 1, 2020) – Characterization of a Loan as a Gift
James C. Nelson et ux. v. Commissioner, T.C. Memo. 2020-81 – Transfer of Limited Partnership Interests by Fixed Dollar or Percentage Interests
October 2020
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Newsletter
September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intrafamily Loans and Split Interest Charitable Trusts
New York's Department of Taxation and Finance Confirms that Any New York Source Income will Subject All of a New York Resident Trust's Income to New York State Income Tax. TSB-A-20(2)(I) (Feb. 4, 2020)
Florida's 3rd District Court of Appeals Holds that the Settlor and Sole Current Beneficiary of a Self-Settled Irrevocable Trust May be Removed as Trustee by the Court under Florida's Uniform Trust Code. Wallace v. Comprehensive Personal Care Services, Inc. (Fla. 3d D.C.A., June 3, 2020)
September 2020
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Newsletter
July 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intrafamily Loans and Split-Interest Charitable Trusts
Precious Metals Now Deemed Tangible Personal Property in Florida
The Tax Court reiterates and applies the factors for determining whether intrafamily loans are, in fact, loans in Estate of Bolles v. Commissioner, T.C. Memo 2020-71 (2020)
In Goodrich, et al. v. USA, 125 AFTR 2d 2020-1276 (DC LA, 3/17/2020), the U.S. District Court for the Western District of Louisiana sends a reminder that state substantive law can sometimes determine federal tax consequences
California Bill A.B. 2936 may indicate increased scrutiny, or even regulation, of donor advised funds
COVID-19 Update
July 2020
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Newsletter
May 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs
PLRs 202013001, 202013002, 202013003, 202013004 and 202013005 (March 27, 2020)
Estate of Streightoff v. Commissioner, 2020 BL 11889 (5th Cir. March 31, 2020)
Estate of Moore v. Commissioner, T.C. Memo 2020-40 (April 7, 2020)
May 2020
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Newsletter
Assisting Your Clients In The COVID-19 World
Funding Revocable (Living) Trusts
Review Estate Planning Documents
IRAs and Retirement Plans
Estate Planning Opportunities
April 2020