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Recent Articles & Treatises
- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
- A Journey Through IRC Section 199A: Wasn’t the Code to be Simplified? July 25, 2019
- Tax News & Comment — August 2019 July 25, 2019
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Depreciation Recapture
- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
- Gain, Loss and Depreciation Issues in Like Kind Exchange
- Valuation Discounts for LLCs
- Rev. Rul. 85-13: Is There a Limit to Disregarding Disregarded Entities?
- Like Kind Exchanges of Real Estate Under IRC §1031 -- Treatise (January 2011)
- Installment Sales in Real Estate Transactions
Category Archives: Probate & Administration
Challenging The Account of a Fiduciary
Trustees are entitled to compensation for serving in their fiduciary capacity. The trust may provide a fee schedule or may provide for a waiver of fiduciary fees. If the will is silent or provides for statutory commission, then reference should … Continue reading
Posted in Executor & Trustee Commissions, Executor and Trustee Commissions, Fiduciaries, Litigation
Tagged annual account to beneficiaries, delays in estate distribution NYS, Estate Litigation, executor commissions NYS, executor surcharges, matter of janes, nys, nys estate accountings, nys surrogates court, NYS trustee accountings, NYS trustee commissions, prudent investor standard, scpa 2309, trust litigation, trustee surcharges nys
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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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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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Executor and Trustee Commissions Under the New York EPTL
For PDF press here: Executor and Trustee Commissions Under the NY EPTL.wpd A. Executor Commissions 1. Statutory Commission Rates In New York, Executor commissions are set out by statute. Surrogate’s Court and Procedure Act (SCPA) § 2307 provides that a … Continue reading
Post Mortem Estate & Income Tax Planning
View outline: Post Mortem Estate & Income Tax Planning Post Mortem Estate and Income Tax Planning Outline Post Mortem Estate & Income Tax Planning © 2011 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus … Continue reading
Posted in Estate Planning, Post Mortem Estate & Income Tax Planning, Post Mortem Estate & Income Tax Planning, Post Mortem Estate Planning, Probate & Administration, Treatises
Tagged applicable exclusion amount, estate lawyer, estate planning, estate tax, form 709, gift tax, gross estate, GST, ILIT, life insurance trusts, new york estate tax, probate, QTIP, QTIP election, surviving spouse, tax attorney, tax lawyer, tax planning, valuation discount
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Law Offices of David L. Silverman 
Tax News & Comment — May 2013