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Tag Archives: tax attorney
Tax News & Comment — October 2013
Posted in News, Tax News & Comment
Tagged 1031, applicable exclusion amount, asset protection, audit, completed gift, Congress, credit shelter trust, deferred exchange, Delaware Asset Protection Trust, disclaimers, division of tax appeals, estate attorney, estate planning, estate tax, form 709, gift tax, income tax, irs, like kind exchange, marital deduction, new york estate tax, President Obama, probate, QTIP, QTIP election, qualified intermediary, statute of limitations, surviving spouse, tax appeals tribunal, tax attorney, tax fraud, tax lawyer, tax legislation, tax planning, treasury, valuation discount
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Like Kind Exchanges of Real Estate (2013 Revised Edition)
View in PDF: Like Kind Exchanges of Real Estate Under IRC Section 1031 (2013 Revised Ed.)
Like Kind Exchanges of Real Estate (2013 Revised Edition)
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
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Revision of New York Power of Attorney Law Takes Effect
Revision of New York Power of Attorney Law Takes Effect Effective 9/1/09, NY General Obligations Law §5-1501, which governs the content and execution of powers of attorney, was revised and amended. Powers executed prior this date remain valid, but are … Continue reading
Post Mortem Estate Tax Planning
Post Mortem Estate Planning Calculation and remittance of federal and NYS estate tax is of primary concern in administering an estate. An estate tax return must generally be filed within nine months of the decedent’s death, and payment must also … Continue reading
Portability of Estate Tax Exclusion — Did Congress Guild the Lily?
View in PDF: Tax News & Comment — February 2013 I. Introduction As part of the 2010 Tax Act, Congress enacted a statute allowing a surviving spouse to utilize the unused portion of the predeceasing spouse’s lifetime estate tax … Continue reading
Posted in Estate Planning, Gift Tax Planning, Lifetime Exclusion, Portability
Tagged advantages of portability, applicable exclusion amount, credit shelter trust, credit shelter trust vs. portability, deceased spousal exclusion amount, disadvantages of portability, DSUE, electing portability, estate attorney, estate planning, estate tax, estate tax exclusion, estate tax return, gift tax, gross estate, GST, ILIT, IRS estate tax audits, new york estate tax, Portability, QTIP election, QTIP Trust, tax attorney, tax lawyer
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Law Offices of David L. Silverman 
Tax News & Comment — August 2014