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- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
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- Executor and Trustee Commissions Under NY EPTL
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- Gain, Loss and Depreciation Issues in Like Kind Exchange
- Depreciation Recapture
- Requirement of Filing Federal Gift Tax Return
- DOMESTIC ASSET PROTECTION TRUSTS
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Monthly Archives: October 2012
Historic Changes in Tax Law Appear Imminent — October 2012
View PDF of Article in Tax New & Comment — October 2012 HISTORIC CHANGES IN TAX LAW APPEAR IMMINENT — OCTOBER 2012 Barring a significant change in voter sentiment in Ohio, and to a lesser extent in Florida and Virginia, … Continue reading
Posted in From Washington, News, Tax News & Comment
Tagged 2012 presidential election taxes, Bush tax cuts, capital gains tax, Clinton taxes, congress 2012 taxes, dividends tax, estate attorney, Governor Romney taxes, medicare surtax, obama estate tax, Obama tax, President Obama taxes, Romeny tax, romney estate tax, sunset bush tax cuts, tax attorney, tax lawyer
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Tax News & Comment — October 2012
View in PDF: Tax News & Comment — October 2012
Posted in Tax News & Comment
Tagged 1031, applicable exclusion amount, asset protection, asset protection trusts, carryover basis, Congress, credit shelter trust, Delaware Asset Protection Trust, division of tax appeals, estate attorney, estate planning, estate tax, form 709, gift tax, gross estate, GST, income tax, Obama taxes, surviving spouse, tax appeals tribunal, tax attorney, tax lawyer, tax legislation, tax planning
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Recent IRS Developments — October 2012
View Article in Tax News & Comment — October 2012 RECENT IRS DEVELOPMENTS – OCTOBER 2012 Over 50 million Americans are now filing tax returns showing no income tax liability. This represents approximately 35 percent of all personal income tax … Continue reading
Posted in IRS Matters, News, Tax News & Comment
Tagged abusive tax strategies nys, automated audit procedures, estate attorney, expatriation for tax reasons, fraudulent tax retunds, IRS news 2012, IRS Report by Taxpayer Advocate, June 2012 taxpayer advocate report, offshore voluntary disclosure program, tax attorney, tax lawyer, tax relief hurricane isaac, tax returns showing no liability, taxpayer assistance orders
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Tax Court Defies IRS: Expands Use of Defined Value Clauses
View Article in Tax News & Comment — October 2012 TAX COURT DEFIES IRS: EXPANDS USE OF DEFINED VALUE CLAUSES The recent loss by the IRS in the Tax Court case Wandry v. Com’r, T.C. Memo 2012-88, added to the … Continue reading
Posted in Defined Value Clauses, Estate Planning, From the Courts, Gift & Estate Tax Decisions of Note, News, Tax Decisions, Tax News & Comment
Tagged christiansen v. commissioner, defined value clauses, estate attorney, formula clauses, formula clauses adjusting transfer, formulas that define consideration, formulas that define transers, IRS revaluation of gifts, mccord v. commissioner, petter v. commissioner, procter v. commissioner, proctor v. commissioner, tax attorney, tax lawyer, value of transferred property, wandry v. commissioner
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New York’s Revised Decanting Statute Under EPTL §10-6.6
View Article in PDF: New York’s Revised Decanting Statute Under EPTL §10-6-6 ESTATE PLANNING MEMORANDUM DATE: October 10, 2012 RE: New York’s Revised Decanting Statute Under EPTL §10-6-6 Under the Uniform Trust Code and EPTL §10-6.6, a noncharitable irrevocable … Continue reading
Posted in Decanting, Decanting, Estate Planning, Treatises, Trusts
Tagged changing trust situs, consolidate trusts, decanting new york trusts, eptl 10-6.6, EPTL 10-6.6(b), estate tax decanting, extend trust termination date, income tax decanting, modify trustee provisions, New York decanting statute, tax implications of decanting
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Tax and Non-Tax Issues Involving Irrevocable Trusts
View Article in PDF in Tax News & Comment — October 2012 TAX AND NON-TAX ISSUES INVOLVING IRREVOCABLE TRUSTS I. Introduction Prior to the Statute of Wills, enacted by Parliament in 1540, it was impossible for a landowner to devise … Continue reading
Posted in Estate Planning, Federal Income Tax, Trusts
Tagged Ascertainable standard, asset protection, asset protection trusts, Chancery Courts, eptl 10-6.6, estate planning, health education and maintenance, Irrevocable trusts, irs notice 2011-11, New York decanting statute, spendthrift trusts, Statute of Wills, trust decanting, Trustee Discretion
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Law Offices of David L. Silverman 
Tax News & Comment — October 2012
View in PDF: Tax News & Comment — October 2012