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- Table of Contents for May 18 Lecture Materials April 28, 2023
- Register for Thursday, May 18 Tax Seminar in Old Westbury [click card to register] April 12, 2023
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- Tax News & Comment — April 2023 March 31, 2023
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- 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
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Letters Testamentary
- Register Now for May 18 Breakfast Seminar in Old Westbury. 2.5 CPE Credits for CPAs in Tax. Still time to register! See Table of Contents below. Click card to register online.
- Distributable Net Income and Income in Respect of a Decedent
- Gain, Loss and Depreciation Issues in Like Kind Exchange
- New York's Revised Decanting Statute Under EPTL §10-6.6
- Rev. Rul. 85-13: Is There a Limit to Disregarding Disregarded Entities?
- Defeating The Right of Election in EPTL § 5-1.1-A
- Challenging The Account of a Fiduciary
Tag Archives: DING Trusts
IRS Ruling Provides Basis for Asset Protection Trust in Nevada
I. Tax & Asset Protection Benefits of PLR 201310002. New York imposes among the highest level of income tax of all states. New York City residents pay even more tax for the privilege of residing there. Income is taxed to … Continue reading
Posted in Asset Protection, Asset Protection Trusts, Delaware Asset Protection Trusts, Estate Planning, Trusts
Tagged asset protection trust, delaware trust, DING Trusts, grantor trust, IRC 674, IRC 677, irs, nevada trust, new york resident trust PLR 201310002, NING Trusts, Tax Law 605(b)(3)(D)(i)
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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 →