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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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Author Archives: David L. Silverman, J.D., LL.M. (Taxation)
Analysis of 2012 Fiduciary Decisions in Surrogates Court
I. Constructive Trusts & Powers of Attorney. A “constructive trust” arises when equity intervenes to protect the rightful owner from the holder of legal title, where legal title was acquired through fraud, duress, undue influence, mistake, breach of fiduciary … Continue reading
Posted in Estate Litigation, Fiduciaries, Probate & Administration
Tagged constructive trusts, delay in trust distribution, EPTL 11-2.3[b]-2.3, Estate Litigation, fiduciary litigation, ny prudent investor act, probate, prudent investor act, prudent investor standard, trust distributions
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Tax News & Comment — May 2013
Tax News & Comment — May 2013
Posted in Tax News & Comment
Tagged applicable exclusion amount, credit shelter trust, Delaware Asset Protection Trust, estate planning, estate tax, gift tax, gross estate, GST, probate, tax appeals tribunal, tax lawyer, tax legislation, tax planning
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Like Kind Exchanges of Real Estate (2013 Revised Edition)
View in PDF: Like Kind Exchanges of Real Estate Under IRC Section 1031 (2013 Revised Ed.)
Posted in Treatises
Tagged 1031, 1031 exchange, boot gain, deferred exchange, like kind exchange, qualified intermediary, tax attorney
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APPEALING A DETERMINATION OF THE TAX APPEALS TRIBUNAL
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
Take Our Poll To view searchable, formatted PDF document, press here: Appealing a Determination of the Tax Appeals Tribunal.wpd The Tax Appeals tribunal sits as the final…
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Defeating The Right of Election in EPTL § 5-1.1-A
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
To view formatted, searchable PDF document, press here: Defeating the Right of Election in EPTL 5-1.1-A.wpd Under Estates, Powers & Trusts Law (EPTL) § 5-1.1-A, a surviving…
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Trust May Compliment Prenuptial Agreement
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
For formatted, searchable, printer-friendly version, press here: Trust May Compliment Prenuptial Agreement.wpd The prenuptial agreement effectively protects against the vagaries of marital dissolution. However, even a well-drafted…
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AVOIDING CHALLENGES TO TESTAMENTARY INSTRUMENTS
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
For formatted, searchable, printer-friendly version, press here: Avoiding Challenges to Testamentary Instruments.BK! Protracted legal proceedings by disgruntled descendants and relatives asserting lack of testamentary capacity or undue…
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Attorney-Client Privilege in Tax Disputes
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
The attorney-client privilege protects confidential communications between attorneys and clients. The privilege extends to an accountant hired by an attorney to assist in understanding the client’s financial…
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Tax and Legal Issues Arising In Connection With the Preparation of the Federal Gift Tax Return, Form 709 — Treatise
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
PDF: Legal and Tax Issues, Preparation of Federal Gift Tax Return, Form 709 Tax and Legal Issues Arising in Connection With The Preparation of the Federal Gift…
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Like Kind Exchanges of Real Estate Under IRC Section 1031 — Treatise
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
PDF: 2013 Like Kind Exchanges of Real Estate Revised Edition PDF: Like Kind Exchanges of Real Estate — Treatise (January 7, 2011) © 2011 David L. Silverman,…
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Post Mortem Estate & Income Tax Planning
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
View outline: Post Mortem Estate & Income Tax Planning Post Mortem Estate and Income Tax Planning Outline Post Mortem Estate & Income Tax Planning © 2011 David…
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Income Tax Planning for New York Trusts
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
View PDF of Article in Tax News & Comment — October 2012 INCOME TAX PLANNING FOR NEW YORK TRUSTS I. Taxation of Resident Trusts “Resident” New York…
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Use of Disclaimers in Pre and Post-Mortem Estate Planning
Originally posted on Law Offices of David L. Silverman, J.D., LL.M.:
For formatted, searchable PDF document, press here: Use of Disclaimers in Pre and Post-Mortem Estate Planning.wpd Introduction Disclaimers can be extremely useful in estate planning. A person…
Posted in Disclaimers, News, Treatises
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IRS Ruling Provides Basis for Asset Protection Trust in Nevada
I. Tax & Asset Protection Benefits of PLR 201310002. New York imposes among the highest level of income tax of all states. New York City residents pay even more tax for the privilege of residing there. Income is taxed to … Continue reading →