Wealth Management Update

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

Wealth Management Update

November 2025 AFRs and 7520 Rate
 
The New York LLC Transparency Act
 
Estate of Rowland v. Commissioner, T.C. Memo. 2025-76 (July 15, 2025)
 
Young v. Commissioner, T.C. Memo. 2025-95 (Sept. 22, 2025)
 
Private Letter Ruling 202538004 (June 13, 2025; released Sept. 19, 2025)
 
Private Letter Ruling 202538016 (June 10, 2025; released Sept. 19, 2025)
 
Private Letter Ruling 202538001 (June 24, 2025; released Sept. 19, 2025)
 
Daniels v. Commissioner of Revenue Services (Conn. Super. Ct., Oct. 15, 2024)

on November 2025

Wealth Management Update

October 2025 AFRs and 7520 Rate
 
In re Peters, OTA Case No. 2025-OTA-489 (Cal. Office of Tax Appeals, June 27, 2025)
 
Rulings and Cases Involving Tax Elections and GST Exemption Allocation Relief

on October 2025

Proskauer Earns Recognition in Chambers 2025 High Net Worth Rankings

on July 24, 2025

Loeb & Loeb Trusts and Estates Head Jumps to Proskauer

Partner Rachel Harris speaks to Law360 about her arrival at Proskauer and what she’s focused on in her new role.

From Law360 on June 4, 2025

Private Client Services Partner Rachel Harris Joins Proskauer in Los Angeles

on June 2, 2025

Wealth Management Update

June 2025 AFRs and 7520 Rate
 
IRS Notice 2025-23
 
Pierce v. Commissioner, T.C. Memo 2025-29
 
WT Art Partnership LP v. Commissioner, T.C. Memo 2025-30
 
Nosirrah Management, LLC v. AutoZone, Inc., Case No. 2:24-cv-2167 (W.D. Tenn. Apr. 14, 2025)
 
Carlson v. Colangelo, 2025 N.Y. Slip Op. 02264 (N.Y. Ct. App. Apr. 17, 2025)
 
Monsalvo Velázquez v. Bondi, 604 U.S. ___ (2025)
 
In the matter of the CES 2007 Trust, C.A. No. 2023-0925-SEM

on June 2025