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Newsletter
September 2024 AFRs and 7520 Rate
In the Matter of the Niki and Darren Irrevocable Trust and the N and D Delaware Irrevocable Trust, No. 2019-0302-SG (Del. Ch., July 24, 2024) – Delaware Court of Chancery Holds Trust Decanting Void Due to Noncompliance with Statutory Requirements
Conn. Pub. Act No. 24-104 – Connecticut Uniform Trust Decanting Act
Florida Bar Trust Law Committee – Legislative Proposal Re: Amendment to Decanting Statute
Neal v. Lamb-Ferrara, 2024 Fla. App. LEXIS 4172 (Fla. Ct. App., 3d Dist., May 29, 2024) - Warning to Out of State Lawyers Who Advise Florida Residents on Trust/Estate Planning and Administration Matters
ABA Formal Ethics Opinion 511R – Confidentiality Obligations of Lawyers Posting to Listservs
Conley v. Conley (In re Conley Trust), No. 366180 (Mich. Ct. App., July 18, 2024) – Michigan Court Holds Beneficiaries Properly Issued K-1s in Connection with Transfer Made Pursuant to a Trust Settlement Agreement
FedEx Corp. v. United States, W.D. Tenn., No. 2:20-cv-02794 – District Court Requests Supplemental Briefing on Impact of Loper Bright Doctrine in a Federal Tax Case; Taxpayer and Government Unsurprisingly Disagree
IRS Promulgates Final Regulations and Additional Proposed Regulations with Respect to Required Minimum Distributions from Qualified Retirement Accounts
on September 2024
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Newsletter
August 2023 AFRs and 7520 Rate
California Passes Law Taxing Incomplete Gift Non-Grantor Trusts in Same Manner as Grantor Trusts – S.B. 131
Estate of Hoensheid v. Comm'r, No. 18606-19, T.C. Memo. 2023-34 (Mar. 15, 2023)
Suzanne Montes v. Commissioner, No. 17332-21 (U.S. Tax Ct., June 29, 2023)
Yost v. Carroll, No. 20-C-5393 (N.D. Ill., Nov. 18, 2022)
Glade Creek Partners LLC et al. v. Commissioner, No. 22272-17, T.C. Memo. 2023-82 (June 29, 2023)
Estate of Susan R. Block et al. v. Commissioner, No. 10618-19, T.C. Memo. 2023-30 (Mar. 13, 2023)
Donald E. Swanson v. Commissioner, No. 21701-18, T.C. Memo. 2023-81 (June 29, 2023)
Scot Thompson Farms LLC v. HAP Holdings Trust et al., No. 8:23-cv-00025 (D. Neb., June 21, 2023)
on August 2023
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Podcast
on June 13, 2023
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Blog
From Proskauer For Good
on February 16, 2023
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Newsletter
January 2023 AFRs and 7520 Rate
New York Estate Tax – 2023 Basic Exclusion Amount
Massachusetts Millionaires Tax
Alejandro J. Rojas et al. v. Commissioner, No. 7453-19, T.C. Memo. 2022-77 (July 18, 2022)
Jennifer Joy Fields et al. v. Commissioner, No. 2925-20S, T.C. Summary Op. 2022-22 (November 10, 2022)
Estate of William E. DeMuth, Jr. v. Commissioner, No. 18724-19, T.C. Memo. 2022-72 (July 12, 2022)
Betty Amos v. Commissioner, No. 4331-18, T.C. Memo. 2022-109 (Nov. 10, 2022)
PLR 202247004
Proposed Treasury Regulations – REG-106134-22, Syndicated Conservation Easement Transactions as Listed Transactions (Dec. 6, 2022)
U.S. Treasury Department, 2022-2023 Priority Guidance Plan (Nov. 4, 2022)
Matter of Walls, No. 2021-1074/A, 2022 NY Slip Op 51165(U) (Monroe Cty. Surr. Ct., Nov. 29, 2022)
on January 2023
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Podcast
on August 1, 2022
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News
Proskauer is mentioned for filing a class action lawsuit in conjunction with Children's Rights, Disability Rights New York, and the National Health Law Program against New York officials for failing to provide legally required mental health care to Medicaid-eligible children.
From ProPublica
on March 31, 2022
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News
Proskauer is noted for filing a lawsuit in conjunction with Children’s Rights, Disability Rights New York and the National Health Law Program against New York officials for failing to provide legally required mental health services at home or in local communities to the state’s Medicaid-eligible children.
From Bloomberg Law
on March 31, 2022
