Albert W. Gortz

News & Insights Events

  • Newsletter

    Wealth Management Update

    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)

    on September 2020

  • Awards and Recognition

    178 Proskauer Lawyers Recognized by "The Best Lawyers in America" 2021 Awards

    on August 20, 2020

  • Special Report

    Estate Planning for Real Estate Owners

    on August 18, 2020

  • Newsletter

    Wealth Management Update

    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

    on July 2020

  • Article

    Precious Metals Now Deemed Tangible Personal Property in Florida

    on July 1, 2020

  • Client Alert

    IRS Announces Record Low Interest Hurdle Rate For June, Making Now an Ideal Time to Create a GRAT

    on May 27, 2020

  • Newsletter

    Wealth Management Update

    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)

    on May 2020

  • Newsletter

    Wealth Management Update

    Assisting Your Clients In The COVID-19 World
     
    Funding Revocable (Living) Trusts
     
    Review Estate Planning Documents
     
    IRAs and Retirement Plans
     
    Estate Planning Opportunities

    on April 2020

  • Newsletter

    Personal Planning Strategies

    Estate Planning In The COVID-19 World
     
    Estate Planning Documents
     
    Estate Planning Considerations
     
    Tax Filing Extensions
     
    Funding Revocable (Living) Trusts

    on March 2020

  • Client Alert

    Lowered Interest Rates Due To Coronavirus Makes Intra-family Loans an Effective Estate Planning Tool

    on March 19, 2020