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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
on 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
on 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
on April 2022
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Newsletter
March 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Disclosure of Revocable Trusts on Surrogate's Court Probate Petitions
Change in New York Residency Audit Guidelines
New York's Remote Notarization Statute
on March 2022
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Newsletter
Act Now Before the Window of Opportunity Closes
on October 2021
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Newsletter
October 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
In re Gerald F. Johnson Revocable Trust, No. 351134, 2021 Mich. App. LEXIS 3732 (Ct. App. June 17, 2021) – Unintended Waiver of Ex-Spouse's Creditor Rights
Estate of Wall, No. C087730, 2021 WL 3732360 (Cal. Ct. App. Aug. 24, 2021) – Community Property Presumption Prevails Over Title Presumption in Actions Between Spouses, Not After Death
Giller v. Grossman, No. 3D19-2514, 2021 WL 3889320 (Fla. Dist. Ct. App. Sept. 1, 2021) – Children are Intended Beneficiaries in Dispute Over Trust Language
on October 2021
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Newsletter
Last Call for SLATs, GRATs, and the Use of the Enhanced Gift Tax Exemption?
on September 2021
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Newsletter
September 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Ellis v. Hurley – No. B3000799, 2020 WL 6816605 (Cal. Ct. App.) – California Court of Appeal, Second District Case on the Definition of a Grandchild
In the Matter of the Appeal of J. Bracamonte and J. Bracamonte (OTA Case No. 18010932) Change of Domicile
IRS News Release: EIN Holders Must Update Responsible Party Contact Information (IRC §6109)
Estate of Kwang Lee v. Commissioner (TC Memo 2021-92) Executor personally liable for estate taxes because he made distributions of estate assets knowing that the estate owed the taxes
on September 2021
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Awards and Recognition
From Best Lawyers
on August 19, 2021
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Newsletter
August 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts AFRs
Update on Federal Legislation
State Tax Cuts
Pinkert v. Schwab Charitable Fund (N.D. Cal., Case No. 20-cv-07657-LB)
In the Matter of the Consolidated Appeals of O. Cremel and E. Koeppel (OTA Case Nos. 18042625 & 20076340)
Estate of Michael J. Jackson v. Commissioner (Tax Court, May 3, 2021)
on August 2021