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Newsletter
Estate, Gift and GST Tax Update
New York Basic Exclusion Amount to Increase in 2026
The New York LLC Transparency Act — What Business Owners Need to Know
December 2025
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Newsletter
November 2024 AFRs and 7520 Rate
Inflation Adjustments for 2025 & Planning Considerations
Delaware "Beneficiary Well-Being Trust"
Practice Considerations – Implications for Estate Planning
Estate of Williams: Omission of a Testator’s Other Known Children Demonstrated His Intent to Exclude All Preexisting Children, Known or Unknown
Estate of Nowell v. Commissioner: Fractional Interest Discount Planning with QTIPS
McDougall v. Commissioner: Termination of QTIP Trust Results in Gift Tax Liability to Remainder Beneficiaries
Estate of Fields v. Commissioner: Inclusion of Transferred Assets under § 2036(a)
November 2024
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Newsletter
Estate, Gift and GST Tax Update
Gift Tax Update
New York Basic Exclusion Amount to Increase in 2025
Connecticut Estate Planning Update
Massachusetts Estate Planning Update
Spousal Lifetime Access Trusts (“SLATS”)
November 2024
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Newsletter
September 2024 AFRs and 7520 Rate
In the Matter of the Niki and Darren Irrevocable Trust and the N and D Delaware Irrevocable Trust, No. 2019-0302-SG (Del. Ch., July 24, 2024) – Delaware Court of Chancery Holds Trust Decanting Void Due to Noncompliance with Statutory Requirements
Conn. Pub. Act No. 24-104 – Connecticut Uniform Trust Decanting Act
Florida Bar Trust Law Committee – Legislative Proposal Re: Amendment to Decanting Statute
Neal v. Lamb-Ferrara, 2024 Fla. App. LEXIS 4172 (Fla. Ct. App., 3d Dist., May 29, 2024) - Warning to Out of State Lawyers Who Advise Florida Residents on Trust/Estate Planning and Administration Matters
ABA Formal Ethics Opinion 511R – Confidentiality Obligations of Lawyers Posting to Listservs
Conley v. Conley (In re Conley Trust), No. 366180 (Mich. Ct. App., July 18, 2024) – Michigan Court Holds Beneficiaries Properly Issued K-1s in Connection with Transfer Made Pursuant to a Trust Settlement Agreement
FedEx Corp. v. United States, W.D. Tenn., No. 2:20-cv-02794 – District Court Requests Supplemental Briefing on Impact of Loper Bright Doctrine in a Federal Tax Case; Taxpayer and Government Unsurprisingly Disagree
IRS Promulgates Final Regulations and Additional Proposed Regulations with Respect to Required Minimum Distributions from Qualified Retirement Accounts
September 2024
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Newsletter
January 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
REG-142338-07 – Proposed Regulations Related to Donor Advised Funds
Eileen Gonzalez et al v. Luis O. Chiong et al (Sep. 19, 2023)
IR-2023-185 (Oct 5, 2023)
New York Public Health Law amended to permit remote witnesses for health care proxies (Nov 17, 2023)
Small Business Succession Planning Act Introduced (Oct 12, 2023)
January 2024
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Newsletter
Estate, Gift and GST Tax Update
Gift Tax Update
New York Estate Planning Update
Connecticut Estate Planning Update
Massachusetts Estate Planning Update
New Jersey Estate Planning Update
Make Sure That You Take Your IRA Required Minimum Distributions by December 31, 2023
Understanding the Inflation Adjustments to the Estate, Gift and Generation-Skipping Transfer Exemption Amounts
November 2023
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Newsletter
Estate, Gift and GST Tax Update
What This Means for Your Current Will, Revocable Trust and Estate Plan
Gift Tax Update
Exploit the Gift Tax Annual Exclusion Amount
2022 Gift Tax Returns
New York Basic Exclusion Amount to Increase in 2023
Connecticut Estate Planning Update
New Jersey Estate Tax Was Eliminated on January 1, 2018
Make Sure That You Take Your IRA Required Minimum Distributions by December 31, 2022
Understanding the Inflation Adjustments to the Estate, Gift and Generation-Skipping Exemption Amounts
November 2022
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Newsletter
With Recent Court Decision, Out-of-State Owners of New York Houses Can Breathe Easier
IRS Extends Deadline for Making Portability Election
Rising Interest Rates Have Important Estate-Planning Implications
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
Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan
Gift Tax Update
New Jersey Estate Tax Was Eliminated on January 1, 2018
New York Basic Exclusion Amount to Increase in 2022
Connecticut Estate Planning Update
Make Sure That You Take Your IRA Required Minimum Distributions by December 31, 2021
December 2021