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Author Archives: David L. Silverman, J.D., LL.M. (Taxation)
Seven Tax-Planning Strategies to Dodge the Tax Bullet – Forbes
Seven Tax-Planning Strategies to Dodge the Tax Bullet – Forbes.
Posted in News
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Is 95% of the Trade Imbalance Legal Tax Evasion? – Forbes
Is 95% of the Trade Imbalance Legal Tax Evasion? – Forbes.
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DOMA’s Tax Hassles for Same-Sex Couples – Forbes
DOMA’s Tax Hassles for Same-Sex Couples – Forbes.
France’s Hollande wants 75% tax on rich – Mar. 29, 2013
France’s Hollande wants 75% tax on rich – Mar. 29, 2013.
Portability of Estate Tax Exclusion — Did Congress Guild the Lily?
View in PDF: Tax News & Comment — February 2013 I. Introduction As part of the 2010 Tax Act, Congress enacted a statute allowing a surviving spouse to utilize the unused portion of the predeceasing spouse’s lifetime estate tax … Continue reading
Posted in Estate Planning, Gift Tax Planning, Lifetime Exclusion, Portability
Tagged advantages of portability, applicable exclusion amount, credit shelter trust, credit shelter trust vs. portability, deceased spousal exclusion amount, disadvantages of portability, DSUE, electing portability, estate attorney, estate planning, estate tax, estate tax exclusion, estate tax return, gift tax, gross estate, GST, ILIT, IRS estate tax audits, new york estate tax, Portability, QTIP election, QTIP Trust, tax attorney, tax lawyer
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Elder Law Planning: Deciphering the Puzzle
View in PDF: Tax News & Comment — February 2013 Elder Law Planning: Deciphering the Puzzle I. Social Security The Social Security program, begun during the Great Depression under President Roosevelt, is the forerunner of Medicare and Medicaid. The … Continue reading
Posted in Asset Protection, Trusts
Tagged Elder Law, EPTL 7-1.12, estate attorney, Medicaid, Medicaid Eligibility, Medicaid Exempt Assets, Medicaid Surtax, Medicaid Trusts, Medicare, Medicare Part A, Medicare Part B, Medicare Part C, Medicare Part D, Medigap, National Health Care, Recovery from Estate, Social Security, Special Needs Trusts, tax attorney, tax lawyer, Third Party Special Needs Trusts
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State Individual Income Tax Rates – 1-1-2013 – ind_inc.pdf
State Individual Income Tax Rates – 1-1-2013 – ind_inc.pdf.
Posted in New York State Income Tax, News
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Do high taxes prompt millionaires to flee? – Global Public Square – CNN.com Blogs
Do high taxes prompt millionaires to flee? – Global Public Square – CNN.com Blogs.
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Section 1031 | JD Supra Law News
Section 1031 | JD Supra Law News.
Portability of Estate Tax Exclusion — Did Congress Guild the Lily?
View in PDF: Tax News & Comment — February 2013 I. Introduction As part of the 2010 Tax Act, Congress enacted a statute allowing a surviving spouse to utilize the unused portion of the predeceasing spouse’s lifetime estate tax … Continue reading
Posted in Estate Planning, Lifetime Exclusion, Portability
Tagged advantages of portability, applicable exclusion amount, credit shelter trust, credit shelter trust vs. portability, deceased spousal exclusion amount, disadvantages of portability, DSUE, electing portability, estate planning, estate tax, estate tax exclusion, estate tax return, gift tax, gross estate, GST, ILIT, IRS estate tax audits, new york estate tax, Portability, QTIP election, QTIP Trust
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Use of Disclaimers in Pre and Post-Mortem Estate Planning
View in PDF: Tax News & Comment — February 2013 Introduction Disclaimers can be extremely useful in estate planning. A person who disclaims property is treated as never having received the property for gift, estate or income tax purposes. This … Continue reading
Posted in Disclaimers, Estate Planning, Post Mortem Estate Planning, Probate & Administration
Tagged acceptance of benefits, disclaimant, disclaimer of fiduciary powers, disclaimer of jointly owned property, disclaimers, estate attorneys, IRC 2518(c), IRC Section 2518, marital disclaimers, PLR 2002340117, QTIP disclaimer, qualified disclaimers, tax attorneys, tax lawyer, timeliness of disclaimer
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Elder Law Planning: Deciphering the Puzzle
View in PDF: Tax News & Comment — February 2013 Elder Law Planning: Deciphering the Puzzle I. Social Security The Social Security program, begun during the Great Depression under President Roosevelt, is the forerunner of Medicare and Medicaid. The … Continue reading
Posted in Elder Law
Tagged Elder Law, EPTL 7-1.12, estate attorney, Medicaid, Medicaid Eligibility, Medicaid Exempt Assets, Medicaid Surtax, Medicaid Trusts, Medicare, Medicare Part A, Medicare Part B, Medicare Part C, Medicare Part D, Medigap, National Health Care, Recovery from Estate, Social Security, Special Needs Trusts, tax attorney, tax lawyer, Third Party Special Needs Trusts
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2012 Regulations, Rulings & Pronouncements of Note
View in PDF: Tax News & Comment — February 2013 2012 Regulations, Rulings & Pronouncements of Note I. Taxpayer Advocate Report National Taxpayer Advocate Nina E. Olson issued the agency’s annual report to Congress on January 9, 2013. The report … Continue reading
Posted in IRS Rulings & Regulations
Tagged Acquiescence, applicable exclusion amount, Chief Council Advisory, estate attorney, identity theft, IRS underfunding, like kind exchange, probate, Revenue Procedures, Revenue Rulings, tax attorney, tax lawyer, tax legislation, Technical Memoranda, treasury regulations
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2012 Gift & Estate Tax Decisions of Note
View in PDF: Tax News & Comment — February 2013 2012 Gift & Estate Tax Decisions of Note I. Formula Clauses The Tax Court in Wandry v. Com’r, T.C. Memo 2012-88, nonacq., 2012-46 I.R.B. upheld a defined value clause containing … Continue reading →