Tag Archives: nys estate tax

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

Posted in Asset Sales to Grantor Trusts, Estate Planning | Tagged , , , , , , , , , , , , , ,

Estate Planning in 2010: Treatise

Estate Planning in 2010: Treatise PDF:  Estate Planning Outline © 2010 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus Avenue, Suite 265A South Lake Success, NY 11042 (516) 466-5900 July 26, 2010 Estate Planning … Continue reading

Posted in Estate Planning, Estate Planning in 2010, Treatises | Tagged , , , , , , , , , , , , , , , , , | Leave a comment