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Newsletter
April 2021 Interest Rates for Sales to Defective Grantor Trusts, Intra-Family Loans, Split-Interest Charitable Trusts and GRATs
Extend the Time to File 2020 Gift Tax Returns (Form 709) Before April 15, 2021
Estate of Miriam M. Warne vs. Comm'r (T.C. Memo 2021-17)
on April 2021
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Newsletter
March 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Habal v. Habal, So.3d, 2020 WL 5372289 (Fla. 4th DCA September 9, 2020): Revocable Trusts are difficult to attack on capacity grounds
Matter of Ryan, 2021 NY Slip Op 21010 (N.Y. Sur. Ct. Broome County Jan. 25, 2021): First case in New York admitting remotely notarized Will to probate
Sells, et al. v. Commissioner, T.C. Memo. 2021-12 (January 28, 2021): Tax Court denies conservation easement
on March 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
on February 2021
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Newsletter
Consider Reviewing and Updating Previously Executed LLC Agreements and Partnership Agreements
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 Raises Basic Exclusion Amount to $5,930,000
Connecticut Estate Planning Update
California's Proposition 19
on January 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
on 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
on 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)
on 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
on October 2020
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Newsletter
Top Ten Estate Planning Recommendations before the End of 2020
Spousal Lifetime Access Trusts – ("SLATS")
on 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)
on September 2020
