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Newsletter
October 2025 AFRs and 7520 Rate
In re Peters, OTA Case No. 2025-OTA-489 (Cal. Office of Tax Appeals, June 27, 2025)
Rulings and Cases Involving Tax Elections and GST Exemption Allocation Relief
October 2025
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Newsletter
August 2025 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
One Big Beautiful Bill Act Signed into Law
PLR 202526004 allows a late ESBT election for a trust that failed to file one, curing an LLC's S election
Colin Markes and Sharon Hart- Corrigan v. Estate of Keith Albert Markes, et al., No. 4D2024-2101 (Fla. 4th DCA 2025)
Jacquelyn Adelson v. Jodi Kalter, etc., No. 3D24-0337 (Fla. 3d DCA 2025)
O'Connor v. Commissioner, T.C. Memo 2025-42
August 2025
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Newsletter
July AFRs and 7520 Rate
One Big Beautiful Bill Act: Tax Credits for School Choice Scholarship Program
In re Herbert Irrevocable Family Trust, No.367338, slip op. (Mich. Ct. App. Apr. 30, 2025)
In re Sherrod Estate, No.369863, Slip Op. (Mich. Ct. App. March 18, 2025)
Estate of Spizzirri v. Commissioner, No. 23-14049 (11th Cir. 2025)
Estate of Griffin v. Commissioner, T.C. Memo. 2025-47, No.15938-23
Layton v. Layton, 2025 PA Super 111
In re Estate of Mueller, No. 127,532, 2925 BL 195526 (Kan. App. June 6, 2025)
July 2025
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Newsletter
June 2025 AFRs and 7520 Rate
IRS Notice 2025-23
Pierce v. Commissioner, T.C. Memo 2025-29
WT Art Partnership LP v. Commissioner, T.C. Memo 2025-30
Nosirrah Management, LLC v. AutoZone, Inc., Case No. 2:24-cv-2167 (W.D. Tenn. Apr. 14, 2025)
Carlson v. Colangelo, 2025 N.Y. Slip Op. 02264 (N.Y. Ct. App. Apr. 17, 2025)
Monsalvo Velázquez v. Bondi, 604 U.S. ___ (2025)
In the matter of the CES 2007 Trust, C.A. No. 2023-0925-SEM
June 2025
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Newsletter
May 2025 AFRs and 7520 Rate
Estate of Kalikow v. Comm'r, 2025 WL 686037 (2nd Cir., March 4, 2025)
Estate of Galli v. Comm'r, Tax Ct. Dkt. Nos.: 7003-20, 7005-20
PLR 202509010
May 2025
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Blog
From Employee Benefits & Executive Compensation
on April 22, 2025
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Newsletter
April 2025 AFRs and 7520 Rate
J.M. v. G.V., 225 N.Y.S.3d 859 (N.Y. Sup. Ct. 2025): Maintenance Calculations May Need To Be Included in New York Prenuptial Agreements
Key Questions to Answer in Determining How IRS Disaster Relief Will Affect a Given Taxpayer or Deadline
PLR 202506004: Mixed Charitable and Non-Charitable Application of Retirement Accounts Provides Opportunities and Pitfalls with New PLR Reasoning
April 2025
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Blog
From Employee Benefits & Executive Compensation Blog
on March 14, 2025
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Newsletter
March 2025 AFRs and 7520 Rate
Seabrook Property, LLC v. Commissioner (TC Memo 2025-6)
IRS Announcement 2025-2
Private Letter Ruling 202504007 (January 31, 2025)
Chief Counsel Memorandum 202504014
March 2025
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Newsletter
February 2025 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Nosirrah Management, LLC v. AutoZone, Inc., (W.D. Tenn. November 15, 2024)
In the Matter of the Petition of Richard S. Myers and Erin Langan (N.Y. Div. of Tax Appeals, ALJ)
Udell v. Udell (Fla. 4th DCA 2024)
February 2025