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Newsletter
February 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
SECURE Act 2.0
Randle v. Farmers New World Life Insurance Company, 2022 Cal. App. LEXIS 918 (Ct. App. Nov. 7, 2022)
In re Estate of Wallace, unpublished per curiam Mich. App. opinion 357441
Rogers v. Rogers, 47 Fla. L. Weekly d2466 (2d DCA 2022)
United States v. Shant Hovnanian et al., No. 3:18-cv-15099 (27 December 2022)
February 2023
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Newsletter
January 2023 AFRs and 7520 Rate
New York Estate Tax – 2023 Basic Exclusion Amount
Massachusetts Millionaires Tax
Alejandro J. Rojas et al. v. Commissioner, No. 7453-19, T.C. Memo. 2022-77 (July 18, 2022)
Jennifer Joy Fields et al. v. Commissioner, No. 2925-20S, T.C. Summary Op. 2022-22 (November 10, 2022)
Estate of William E. DeMuth, Jr. v. Commissioner, No. 18724-19, T.C. Memo. 2022-72 (July 12, 2022)
Betty Amos v. Commissioner, No. 4331-18, T.C. Memo. 2022-109 (Nov. 10, 2022)
PLR 202247004
Proposed Treasury Regulations – REG-106134-22, Syndicated Conservation Easement Transactions as Listed Transactions (Dec. 6, 2022)
U.S. Treasury Department, 2022-2023 Priority Guidance Plan (Nov. 4, 2022)
Matter of Walls, No. 2021-1074/A, 2022 NY Slip Op 51165(U) (Monroe Cty. Surr. Ct., Nov. 29, 2022)
January 2023
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Blog
From Proskauer For Good Blog
on December 15, 2022
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Newsletter
December 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Inflation Adjustments for 2023
FinCEN – Beneficial Ownership Information Reporting Requirement
Matter of Estate of Manchester, 172 N.Y.S. 3d 918 (Sur. Erie Aug. 18, 2022)
Heinrich C. Schweizer v. Commissioner, T.C. Memo. 2022-102
Pinkert v. Schwab Charitable Fund, 130 AFTR 2d 2022-5986
December 2022
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Newsletter
October 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Federal Estate, Gift and GST Tax Exemption to increase by $860,000 in 2023
Florida Legislation Update
Donoghue v. Smith, 2022 U.S. Dist. LEXIS 76071
Yost v. Carroll, DC IL, 130 AFTR 2d ¶2022-5086
In re Marriage of Rene Simon Cruz and Rena Dillon Cruz (Cal. Sup. Ct. 2022)
October 2022
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Awards and Recognition
July 20, 2022
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Newsletter
July 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs
Connecticut Gift and Estate Tax Exemption
529 Plans
Boyle v. Anderson, 871 S.E.2d 226 (April 14, 2022)
In RE: Omega, 2022 WL 1498499 (May 12, 2022)
Wallace v. Torres-Rodriguez, 2022 WL 1481782 (May 11, 2022)
Matter of Neva M. Strom Irrevocable Trust III, 203 A.D.3d 1255 (March 3, 2022)
Surrogate’s Court Dismisses Petition Seeking to Challenge the 2020 Amendment to a 2018 Trust on Standing Grounds. Matter of van der Becq, File No. 2021-39/C (Surr. Ct. Columbia Cnty Apr. 6, 2022)
July 2022
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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