-
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
on April 2025
-
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
on March 2025
-
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)
on February 2025
-
Newsletter
January 2025 AFRs and 7520 Rate
In re Estate of Jesse L. Beck, 557 P.3d 1255 (Mont. Oct. 29, 2024) – Montana Supreme Court Holds That a Cell Phone Video Cannot Be Admitted to Probate
Memorial Hermann Accountable Care Organization v. Commissioner, 120 f.4th 215 (5th Cir. Oct. 28, 2024) – Fifth Circuit Does Not Apply Treasury Regulation, Illustrating the Effects of the Loper Bright Decision
In Re James A. Reed Trust, No. 366701 (Mich. CT. App. Nov. 14, 2024) – Michigan Court of Appeals Reforms Trust to Comport With the Settlor’s Intent
IQ Holdings, Inc. v. Commissioner, t.c. Memo. 2024-104 (Tax CT. Nov. 7, 2024) – Tax Court Disallows Charitable Deduction Due to Lack of Contemporaneous Written Acknowledgment
In Re Estate of William F. McLoughlin, 104 Mass. App. CT. 752 (App. CT. Sept. 30, 2024) – Massachusetts Appeals Court Finds That Providing an Affidavit in Support of an Action Contesting a Will Did Not Violate the Will’s in Terrorem Clause
Godoy v. Linzner, 106 cal.app.5th 765 (CT. App. Nov. 13, 2024) – California Court of Appeal Invalidates Amendment to Trust as a Restraint on Alienation
Will of Richard Feigen, No. 2021-1075 (N.Y. Sur. Ct. Westchester Cnty. Nov. 29, 2024) – Westchester County Surrogate's Court disqualifies attorney and law firm under the Advocate-Witness Rule
on January 2025
-
Client Alert
on November 7, 2024
-
Blog
From Not For Profit/Exempt Organizations Blog
on November 5, 2024
-
Newsletter
September 2024 AFRs and 7520 Rate
In the Matter of the Niki and Darren Irrevocable Trust and the N and D Delaware Irrevocable Trust, No. 2019-0302-SG (Del. Ch., July 24, 2024) – Delaware Court of Chancery Holds Trust Decanting Void Due to Noncompliance with Statutory Requirements
Conn. Pub. Act No. 24-104 – Connecticut Uniform Trust Decanting Act
Florida Bar Trust Law Committee – Legislative Proposal Re: Amendment to Decanting Statute
Neal v. Lamb-Ferrara, 2024 Fla. App. LEXIS 4172 (Fla. Ct. App., 3d Dist., May 29, 2024) - Warning to Out of State Lawyers Who Advise Florida Residents on Trust/Estate Planning and Administration Matters
ABA Formal Ethics Opinion 511R – Confidentiality Obligations of Lawyers Posting to Listservs
Conley v. Conley (In re Conley Trust), No. 366180 (Mich. Ct. App., July 18, 2024) – Michigan Court Holds Beneficiaries Properly Issued K-1s in Connection with Transfer Made Pursuant to a Trust Settlement Agreement
FedEx Corp. v. United States, W.D. Tenn., No. 2:20-cv-02794 – District Court Requests Supplemental Briefing on Impact of Loper Bright Doctrine in a Federal Tax Case; Taxpayer and Government Unsurprisingly Disagree
IRS Promulgates Final Regulations and Additional Proposed Regulations with Respect to Required Minimum Distributions from Qualified Retirement Accounts
on September 2024
-
Awards and Recognition
on August 21, 2024
-
Awards and Recognition
on July 24, 2024
-
Newsletter
May 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Treasury Releases "Greenbook" for Fiscal Year 2025
Aldridge v. Commissioner of Internal Revenue, No. 13742-10 (U.S.T.C. Feb. 21, 2024)
Proposed New Regulations for Charitable Remainder Annuity Trusts
Connelly v. United States (No. 23-146)
on May 2024
