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Newsletter
November 2026 AFRs and 7520 Rate
New York City Pied-a-Terre Tax: Rollout Blocked by Court and New Lawsuit Challenging Constitutionality
Amendment to Florida Homestead Is On the Ballot in November
FinCEN Adopts Final Rule Permanently Ending BOI Reporting Requirements for U.S. Companies and U.S. Persons
Proposed Rule Eliminates Reporting Requirements for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities
The Jacob & Alice Klein Charitable Remainder Unitrust v. Director, 34 N.J. Tax 22 (N.J. Tax Ct., June 4, 2026)
Palermo v. United States, 2026 WL 2475168 (S.D. Fla., Aug. 17, 2026)
Daniels v. Commissioner, 2026 WL 1699696 (Conn., June 16, 2026)
Rosenberg v. Rosenberg (Beth Din of America, June 25, 2026)
on November 2026
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Newsletter
December 2025 AFRS and 7520 Rate
Inflation Adjustments for 2026
IRS Draft Publication 590-A (2025): Trump Account Update
SECURE 2.0 Act – Final Regulations Issued for Roth Catch-Up Contributions
Department of the Treasury, Exemptive Relief Order to Delay the Effective Date of the Residential Real Estate Rule (issued September 30, 2025)
C.S. v. R.H., 2025 NY Slip Op 51426(U) (Sup. Ct., N.Y. Cnty., Sept. 8, 2025)
Freedom Path, Inc. v. Internal Revenue Service, Case No. 20-cv-1349 (JMC) (D.D.C. Sept. 30, 2025)
Petition filed in U.S. Tax Court on October 3, 2025: Belmont Investments, LLC v. Commissioner
Pending New York Legislation Allowing Electronic Wills
on December 2025
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Newsletter
January 2025 AFRs and 7520 Rate
In re Estate of Jesse L. Beck, 557 P.3d 1255 (Mont. Oct. 29, 2024) – Montana Supreme Court Holds That a Cell Phone Video Cannot Be Admitted to Probate
Memorial Hermann Accountable Care Organization v. Commissioner, 120 f.4th 215 (5th Cir. Oct. 28, 2024) – Fifth Circuit Does Not Apply Treasury Regulation, Illustrating the Effects of the Loper Bright Decision
In Re James A. Reed Trust, No. 366701 (Mich. CT. App. Nov. 14, 2024) – Michigan Court of Appeals Reforms Trust to Comport With the Settlor’s Intent
IQ Holdings, Inc. v. Commissioner, t.c. Memo. 2024-104 (Tax CT. Nov. 7, 2024) – Tax Court Disallows Charitable Deduction Due to Lack of Contemporaneous Written Acknowledgment
In Re Estate of William F. McLoughlin, 104 Mass. App. CT. 752 (App. CT. Sept. 30, 2024) – Massachusetts Appeals Court Finds That Providing an Affidavit in Support of an Action Contesting a Will Did Not Violate the Will’s in Terrorem Clause
Godoy v. Linzner, 106 cal.app.5th 765 (CT. App. Nov. 13, 2024) – California Court of Appeal Invalidates Amendment to Trust as a Restraint on Alienation
Will of Richard Feigen, No. 2021-1075 (N.Y. Sur. Ct. Westchester Cnty. Nov. 29, 2024) – Westchester County Surrogate's Court disqualifies attorney and law firm under the Advocate-Witness Rule
on January 2025
