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

Precious Metals Now Deemed Tangible Personal Property in Florida

on July 1, 2020

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

on May 27, 2020

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

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

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

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

on March 19, 2020

Wealth Management Update

March 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
 
Gowdy v. Cook, 2003 WY 3, S-19-0005 (January 8, 2020) – Attempt to Decant Trust Triggers In Terrorem Clause
 
Loube v. Commissioner of Internal Revenue, T.C. Memo 2020-3 – Denial of Charitable Deduction
 
U.S. v. Marin – Transferee Liability

on March 2020

Funding “GRATs” in a Market Decline

on March 2, 2020

Wealth Management Update

February 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
 
Congress Enacts Significant Changes to Retirement Plans under the SECURE Act
 
Placencia v. Strazicich, 42 Cal. App. 5th 730 (Cal. Ct. App. 2019) — California Court of Appeal Holds that Assets in Joint Account Should be Disposed of as Part of Decedent's Estate
 
Matter of Sochurek, 174 A.D.3d 908 (NY App. Div. 2019) — New York Appellate Division Finds that Beneficiary Can Seek Fiduciary's Removal Without Triggering In Terrorem Clause
 
Sibley v. Sibley, 273 So. 3d 1062 (Fla. Ct. App. 2019) — Florida Court of Appeal Holds that Residuary Disposition to Administratively Dissolved Private Foundation Failed

on February 2020