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Daily Archives: March 22, 2010

2009 Gift & Estate Tax Decisions of Note

Posted on March 22, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

2009 Gift & Estate Tax Decisions of Note

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Posted in News, Tax News & Comment | Tagged estate planning, estate tax, Estate Tax Deduction, Executor liability, form 709, Formula Disclaimsers, gift tax, QTIP, Section 2036, Tax Court, tax legislation, valuation discount, Waiver of Penalties | Leave a comment

2009 Decisions and Rulings Under IRC Section 1031

Posted on March 22, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

2009 Decisions and Rulings Under IRC Section 1031
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Posted in News, Tax News & Comment | Tagged 1031, boot, deferred exchange, Delaware Statutory Trusts, EAT, exchange accommodation titleholder, like class, like kind exchange, partnership property, qualified intermediary, related party rules, Rev. Proc. 2000-37, Rev. Proc. 2002-22, reverse exchange, Teruya | Leave a comment

Estate Planning Synopsis

Posted on March 22, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

The level of sophistication of estate plans varies with the size and complexity of an individual’s estate. A carefully drafted Will or revocable inter vivos trust is the starting point for many estate plans. Continue reading →

Posted in Estate Planning | Tagged estate planning, estate tax, intestacy, marital deduction, probate, trusts, wills | Leave a comment
  • Articles & Seminar Materials

    • June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
    • June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
    • June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
    • June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
    • March 13 CPE Seminar: Supplementary Materials March 4, 2025
    • Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
    • Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
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