Tag Archives: estate planning

Tax News & Comment — August 2014

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From Washington & Albany — Washington: New Taxes Arrive; Governor Cuomo: NY Taxes Too High

I.         From Washington A rainbow of new federal income taxes arrived on January 1, 2014, led by the new 3.8 percent “Medicare” tax imposed by IRC §1411. Although enacted as part of the health care legislation of President Obama, … Continue reading

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Rev. Rul. 85-13: Is There a Limit to Disregarding Disregarded Entities?

I.     Introduction Although the federal estate tax is not extinct, with the combined marital exemption now north of $10 million, it is an endangered species. Recently, Governor Cuomo signaled his intent — likely to be affirmed by State Republicans — … Continue reading

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Tax News & Comment — February 2014

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Estate Planning in 2013

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Recent IRS Developments — October 2031

I.  Taxpayer Advocate Issues 2014 Report National Taxpayer Advocate Nina Olson recently issued a report detailing the issues on which the Taxpayer Advocate Service (TAS) will focus during the fiscal 2014 tax year. IR-2013-63. The Taxpayer Advocate is required by … Continue reading

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Tax News & Comment — October 2013

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