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Category Archives: Tax News & Comment
Special Needs Trusts For Disabled Children
Posted in Articles, News, Special Needs Trusts, Tax News & Comment
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The Decedent’s Last Will: A Final Profound Statement
Posted in Articles, News, Tax News & Comment
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Income Taxation of Nongrantor Trusts: An Overview
Posted in Articles, News, Tax News & Comment
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Register for Thursday, May 18 Tax Seminar in Old Westbury [click card to register]
Posted in CPE Lectures, Tax News & Comment
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Tax News & Comment — May 2016
Posted in From Albany, From the Courts, From Washington, IRS Matters, News, Tax News & Comment
Tagged applicable exclusion amount, capital gains tax proposals, clinton tax plan, corporate tax reform, corporate tax reform clinton, corporate tax reform trump, electoral college outlook 2016, estate planning 2016, estate tax, federal deficit, obama tax plan, tax planning 2016, trump tax plan
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FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton
As of April 22, the probability of Hillary Clinton becoming the Democratic nominee is .939 (1/15 odds); that of her becoming President, .727 (2/5 odds). Mr. Trump now has a .664 probability (1/2 odds) of prevailing in Cleveland, but only … Continue reading
Posted in From Washington, News
Tagged 1041(d), Badgett v. commissioner, baeubrun v. commissioner, Billhartz v. commissioner, crummey powers;, estate of, estate of pulling v. commissioner, estate of redstone v. comm'r, estate of sanfilippo v. commissioner, exxon mobil v. state new york, federal tax refunds, hughes v. commissioner, irc 6901, matter of gaied, matter of ryan new york, matter of zanetti, new york state residency audit, people v. nextel court of appeals, permanent place of above new york, reasonable cause federal tax penalties, SEC v. Wyly, specht v. united states, tax payments or tax deposits, trust protectors;, united states v. stiles, west v. koshkinen, windford v. commissioner
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From Washington & Albany — Income & Estate Tax Planning in 2015
I. From Washington Income tax planning in 2015 will seek to reduce the effect of high federal and New York tax rates. Avoidance of unnecessary capital gain realization through basis increases or nonrecognition transactions will remain important. Estate tax planning … Continue reading
Posted in From Albany, From Washington, Tax News & Comment
Tagged adequate disclosure of gifts on gift tax return, credit shelter trusts, estate tax planning in 2015, HEMs standard for fiduciaries, income tax planning in 2015, IRC 1014, New York estate tax exemption, new york trust rules, NING Trusts, NYS income tax rates, Portability, proving basis, qtip trusts, Revenue Ruling 85-13, tax planning in 2015, toggling grantor trusts, trust income tax rates, valuations for estate tax
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From Federal Courts, NYS Courts & Tax Tribunals — Recent Developments & 2014 Decisions of Note
I. Disputes Involving Sales of Assets to Grantor Trusts Reach the Tax Court In Estate of Woelbing v. Com’r, Docket No. 30261-13, filed on December 26, 2013, the IRS made several arguments seeking to negate the tax benefit sales of … Continue reading
Posted in Federal Tax Litigation, Federal Tax Litigation, Gift & Estate Tax Decisions of Note, Tax News & Comment, Tax Refund Litigation
Tagged 3.8 percent net investment income tax trustees, Bross Trucking v. Com'r; gift tax adequate disclosure, conservation easements, estate of Mcneely v. U.S., Estate of Woelbing, Frank Aragona Trust v. Com'r, howard v. United States, norvalk v. com'r., overpayment of estate tax, Sales of Assets to Grantor Trusts, schilbach v. com'r, schneidelman v. com'r, taxation of corporate goodwill
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August Comment: NYS Estate, Gift & Trust Tax Update
I. Introduction A number of important changes to New York estate, trust and gift tax law were recently enacted. Briefly, (i) the New York estate tax exemption will reach parity with the federal exemption by 2019; (ii) the federal estate … Continue reading
Posted in Estate Planning, Gift Tax Planning, Grantor Trusts, Income Taxation of Nongrantor trusts, Income Taxation of Nongrantor trusts, Monthly Comment, NYS DTF Matters, NYS Residency, NYS Tax Litigation, Portability, Tax News & Comment, Trusts
Tagged DING Trusts, formula clauses, new york state estate tax, NING Trusts, nys estate tax planning, NYS exception for nonresident trusts, nys gift tax, nys grantor trust tax, nys portability, PLR 201310002, Tax Law 605(b)(3)(D)(i)
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NYS Estate Tax Planning in 2024
NYS Estate Tax Planning in 2024