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- March 13 CPE Seminar: Supplementary Materials March 4, 2025
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Category Archives: From Albany
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 Washington & Albany — August 2014
I. From Albany: Perils of Being a Rich State in the Federal System If the United States were the European Union, New York, Connecticut and New Jersey could be compared to Germany and France, which subsidize less wealthy E.U. members. … Continue reading
Posted in Federal Income Tax, From Albany, From Washington, Like Kind Exchanges, New York State Income Tax
Tagged 1031, 1031 exchange, Congress, federalism, high income tax states, new york estate tax, President Obama, president obama tax proposals, states with no income tax, tax legislation, tax planning, unequal taxation in states
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Tax News & Comment — May 2016