• News

    Levitan v. Rosen Case

    In the latest ACTEC podcast, David Pratt is noted for a discussion on trust property in a divorce case.

    From ACTEC on December 31, 2019

  • Newsletter

    Wealth Management Update

    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

  • News

    Funds in Focus 2019

    November 2019

  • Press Release

    Proskauer Private Investment Funds Group Releases 2019 Annual Review

    November 19, 2019

  • Newsletter

    Wealth Management Update

    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

  • Newsletter

    Wealth Management Update

    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

  • Newsletter

    Wealth Management Update

    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

  • Newsletter

    Wealth Management Update

    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

  • Blog

    My Day as a Judge

    From Proskauer For Good on July 23, 2019

  • Newsletter

    Wealth Management Update

    Supreme Court Ruling in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 588 U.S. [TBD] and its Relevance to Income Taxation of Accumulated Income in California Trusts
     
    July 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
     
    Blau et al. v. Commissioner of Internal Revenue, No. 17-1266 (May 24, 2019)
     
    An Update Regarding Connecticut's Uniform Trust Code
     
    Indiana Allows for Domestic Asset Protection Trusts
     
    PLRs 201919002 and 201919003 – IRC Section 2042

    July 2019