Category Archives: Treatises

Income Taxation of New York Trusts

Posted on July 14, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

Tax and Legal Issues Arising in Connection With The Federal Gift Tax Return (2013 Revision)

Posted on June 2, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

Posted in Estate Planning, Federal Gift Tax, Gift Tax Planning, Gifts to Minors, Tax & Legal Issues Arising in Connection with the Federal Gift Tax Return (2013 Revision), Treatises | Tagged applicable exclusion amount, completed gift, deceased spouse unused exclusion amount, DSUE, estate planning, estate tax, gift tax, marital deduction, QTIP, QTIP election, tax planning | Leave a comment

The Decedent’s Last Will: A Final Profound Statement

Posted on May 5, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

Introduction. A will is a written declaration providing for the transfer of property at death. Although having legal significance during life, the will is without legal force until it “speaks” at death. Upon the death of the decedent, rights of … Continue reading →

Posted in The Decedent's Last Will: A Final Profound Statement, Wills | Tagged estate tax, gift tax, last will and testament, marital deduction, marital trust, new york estate tax, probate, QTIP, QTIP election, tax planning, will | Leave a comment

Like Kind Exchanges of Real Estate (2013 Revised Edition)

Posted on May 5, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

View in PDF: Like Kind Exchanges of Real Estate Under IRC Section 1031 (2013 Revised Ed.)

Posted in Like Kind Exchanges of Real Estate Under IRC Sec. 1031 (2013 Revised Ed.), Treatises | Tagged 1031, 1031 exchange, boot gain, deferred exchange, like kind exchange, qualified intermediary, tax attorney | Leave a comment

Peering Through the Legal Prism: When Asset Protection Becomes Fraudulent

Posted on May 5, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

VIEW IN PDF: Tax News & Comment — August 2011 I. Introduction English law addressing fraudulent conveyances dates back to the early Middle Ages. The first comprehensive attempt to prohibit such transfers appeared in the Fraudulent Conveyances Act of 1571, … Continue reading →

Posted in Asset Protection, Asset Protection, Treatises | Tagged asset protection, asset protection trusts, bankruptcy, bankruptcy exempt, Delaware Asset Protection Trust, estate planning, fraudulent conveyance, insolvency, tax planning | Leave a comment

Tax News & Comment — May 2013

Posted on May 3, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

Posted in Asset Protection, Asset Protection Trusts, Criminal Penalties, Delaware Asset Protection Trusts, Divorce, Estate Litigation, Exclusion of Gain From Sale of Residence, Executor and Trustee Commissions, Federal Tax Litigation, Fiduciaries, Litigation, New York Criminal Tax, New York State Income Tax, NYS Dept. of Tax'n & Finance, NYS Penalties, NYS Tax Litigation, NYS Tax Litigation, Prenuptial Agreements, Property Transactions, Tax News & Comment, Treatises | Tagged categories of criminal tax fraud New York, constructive trust, equitable distribution new york, Executor Commissions, fiduciary commissions, IRS rulings, marital property, Medicare, new york criminal tax fraud, PLR 201310002, prenuptial agreement, separate property, Social Security, tax planning for divorce, treasury report on medicare and social security 2012, Trustee Commissions | Leave a comment

Executor and Trustee Commissions Under NY EPTL

Posted on May 3, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

I. Executor Commissions. Executors and Trustees are entitled to compensation for serving in their fiduciary capacity. The will or trust may provide a fee schedule or may provide for a waiver of fiduciary fees. If the will is silent or … Continue reading →

Posted in Executor & Trustee Commissions Under the EPTL, Executor and Trustee Commissions, Fiduciaries, Treatises, Trustees | Tagged Annual NY Trustee Commissions, Commissions based upon Money Paid Out, New York Executor Commissions, New York Trustee Commissions, NY Executor Commissions, NY Trustee Commissions, SCPA 2307, SCPA 2307(1), SCPA 2309(1), SCPA 2310, SCPA 2311 | Leave a comment

Like Kind Exchanges of Real Estate (2013 Revised Edition)

Posted on April 12, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

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 | Leave a comment

Use of Disclaimers in Pre and Post-Mortem Estate Planning

Posted on April 8, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

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 | Leave a comment

New York State Tax Litigation

Posted on April 5, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

View Outline: New York State Tax Litigation view outline: New York State Tax Litigation New York State Tax Litigation © 2011 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus Avenue, Suite 265A South Lake … Continue reading →

Posted in New York State Tax Litigation, NYS Tax Litigation, Treatises | Tagged Article 78 Review Tax Appeals, BCMS Conciliation Conference, Matter of Chartair, New York State Division of Tax Appeals, New York State Tax Audits, NYS Sales Tax, NYS Sales Tax Disputes, NYS Tax Audits, tax appeals tribunal, Tax Appeals Tribunal Rules of Practice & Procedure | Leave a comment

Like Kind Exchanges of Real Estate Under IRC §1031 — Treatise (January 2011)

Posted on April 2, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

PDF: Like Kind Exchange Treatise PDF: Like Kind Exchange Treatise Like Kind Exchanges of Real Estate Under IRC §1031 © 2011 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus Avenue, Suite 265A South Lake … Continue reading →

Posted in Federal Income Tax, Like Kind Exchanges, Treatises | Tagged 1031 exchange, basis of property, boot gain, build-to-suit, deferred exchange, deferred exchanges, Delaware Statutory Trusts, depreciation in 1031 exchange, exchange first reverse exchange, exchange last reverse exchange, gain or loss in exchange, installment sale reporting of deferred exchanges, interest tracing, liabilities, like kind exchange, partnership exchanges, pre-exchange financing, qualified escrow accounts, qualified intermediary, qualified trust accounts, qualified use, related party exchanges, relinquished property, replacement property, reverse exchanges, tenancies in common | Leave a comment

New York’s Revised Decanting Statute Under EPTL §10-6.6

Posted on October 9, 2012 by David L. Silverman, J.D., LL.M. (Taxation)

View Article in PDF: New York’s Revised Decanting Statute Under EPTL §10-6-6 ESTATE PLANNING MEMORANDUM DATE: October 10, 2012 RE: New York’s Revised Decanting Statute Under EPTL §10-6-6 Under the Uniform Trust Code and EPTL §10-6.6, a noncharitable irrevocable … Continue reading →

Posted in Decanting, Decanting, Estate Planning, Treatises, Trusts | Tagged changing trust situs, consolidate trusts, decanting new york trusts, eptl 10-6.6, EPTL 10-6.6(b), estate tax decanting, extend trust termination date, income tax decanting, modify trustee provisions, New York decanting statute, tax implications of decanting | Leave a comment

Post Mortem Estate & Income Tax Planning

Posted on April 13, 2011 by David L. Silverman, J.D., LL.M. (Taxation)

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 | 1 Comment

New York State Tax Litigation

Posted on April 13, 2011 by David L. Silverman, J.D., LL.M. (Taxation)

Posted in NYS Tax Litigation, Treatises | Tagged Article 78 Review Tax Appeals, BCMS Conciliation Conference, Matter of Chartair, New York State Division of Tax Appeals, New York State Tax Audits, NYS Sales Tax, NYS Sales Tax Disputes, NYS Tax Audits, tax appeals tribunal, Tax Appeals Tribunal Rules of Practice & Procedure | Leave a comment

Like Kind Exchanges of Real Estate Under IRC §1031 — Treatise (January 2011)

Posted on December 31, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

Category Archives: Treatises

Income Taxation of New York Trusts

Tax and Legal Issues Arising in Connection With The Federal Gift Tax Return (2013 Revision)

The Decedent’s Last Will: A Final Profound Statement

Like Kind Exchanges of Real Estate (2013 Revised Edition)

Peering Through the Legal Prism: When Asset Protection Becomes Fraudulent

Executor and Trustee Commissions Under NY EPTL

Like Kind Exchanges of Real Estate (2013 Revised Edition)

Use of Disclaimers in Pre and Post-Mortem Estate Planning

New York State Tax Litigation

New York’s Revised Decanting Statute Under EPTL §10-6.6

Post Mortem Estate & Income Tax Planning

New York State Tax Litigation

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