Jay D. Waxenberg

News & Insights Events

  • Newsletter

    Wealth Management Update

    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

  • Newsletter

    Personal Planning Strategies

    Act Now Before the Window of Opportunity Closes

    on October 2021

  • Newsletter

    Personal Planning Strategies

    Last Call for SLATs, GRATs, and the Use of the Enhanced Gift Tax Exemption?

    on September 2021

  • Newsletter

    Wealth Management Update

    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

  • Awards and Recognition

    178 Proskauer Lawyers Recognized by 'The Best Lawyers in America' 2022 Awards List

    From Best Lawyers on August 19, 2021

  • Newsletter

    Wealth Management Update

    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

  • Awards and Recognition

    Proskauer Recognized as Top-Tier Law Firm in 2021 Chambers High Net Worth Ranking

    on July 27, 2021

  • Newsletter

    Wealth Management Update

    July 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs
     
    President Biden's 2022 Budget/Biden Administration Revenue Proposals for 2022
     
    New Rule Against Perpetuities in Texas
     
    Estate of Grossman v. Commissioner, T.C. Memo 2021-65 (May 27, 2021)

    on July 2021

  • Newsletter

    Wealth Management Update

    June 2021 Interest Rates for Sales to Defective Grantor Trusts, Intra-Family Loans, Split-Interest Charitable Trusts and GRATs
     
    American Families Plan (AFP)
     
    Revision of Publication 590-B
     
    Chief Counsel Memorandum 202118008
     
    In the Matter of the Petition of Boniface, N.Y. Div. of Tax Appeals, ALJ, Dkt No. 829018, 04/29/2021

    on June 2021

  • Newsletter

    Wealth Management Update

    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