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Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
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- Tax Appeals Tribunal Rejects Division's Methodology as Lacking Rational Basis
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Tag Archives: estate
Tax News & Comment — March 2010
The March 2010 issue of Tax News & Comment focuses on tax and estate planning in 2010. “IRS Matters” discusses 2009 Regulations and Rulings of Note; “From the Courts” discusses 2009 Gift & Estate Tax Decisions of Note: “From Washington” … Continue reading
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Tagged 1031, estate, estate planning, gift, irs, tax, tax planning, treasury
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USE OF DISCLAIMERS IN POST-MORTEM ESTATE PLANNING
Many Wills have been drafted to eliminate the estate tax at the first spouse’s death by (i) funding a credit shelter trust with the maximum amount such that no estate taxes are due and then (ii) leaving the remaining share … Continue reading →