Wealth Strategies Journal 2.0 (Beta): Archives

2010.08.27: Louis A. Mezzullo: An Estate Planner's Guide to Family Business Entities: Family Limited Partnerships, Limited Liability Companies, and More, Third Edition

2010.08.27: September 15, 2010: National Teleconference on Elder Law and Health Care Reform - CLE Credit Available

2010.08.27: Part III: An Introduction to Lesser Known But Useful Trusts

2010.08.26: WSJ: The IRS Targets Incompetent Tax Preparers

2010.08.25: 75 F.R. 51876: IRS Seeks Comments on Estimated Income Tax for Estates & Trusts Form

2010.08.25: IRS Opens Three International Initiatives Intended to Uncover Undisclosed Offshore Accounts

2010.08.25: Treasury Responds to Recommendation to Require Qualified Appraisers for Estate Tax

2010.08.25: Jim Hanks and Mike Schiffer: Indemnification Agreements under Mayland Law: Additional Protection for Directors and Officers.

2010.08.25: Brown Advisory Quarterly Newsletter: August 2010

2010.08.25: IRS Summertime Tax Tip 2010-19: Five Reasons to Visit IRS.gov this Summer

2010.08.25: IRS Summertime Tax Tip 2010-18: Keeping Good Records Reduces Stress at Tax Time

2010.08.25: IRS Summertime Tax Tip 2010-17: Five Tax Tips for Recently Married Taxpayers

2010.08.25: 75 F.R. 51882: IRS Seeks Comments on Regs on Noncitizen Marital Deduction

2010.08.24: Stark Introduces Investing in Our Future Act of 2010 (H.R. 5783)

2010.08.24: Green v. U.S.: Beneficiary's Tax Refund Suit Dismissed for Lack of Jurisdiction

2010.08.24: Dickow v. U.S.: Estate's Tax Refund Suit Dismissed As Untimely

2010.08.24: Proposed Regulation 138637-07: Modifies Standards for Tax Returns

2010.08.24: CBO: Extension of Bush Tax Cuts Would Hinder Long-Term Economic Growth

2010.08.24: IRS Summertime Tax Tip 2010-16: Seven Facts about the Nonbusiness Energy Property Credit

2010.08.23: No Fault Divorce Arrives in New York

2010.08.23: Estate Denied Alternate Valuation Extension

2010.08.23: Proposed Severance of Trust Does Not Trigger Gain or Loss

2010.08.23: Gift Tax Not Subject to Equitable Recoupment Doctrine

2010.08.19: Seth R. Kaplan: "Estate Planning: The Great GRAT Debate"

2010.08.19: Investment News: Where will the needle land on the estate tax?

2010.08.19: Estate of Sarah M. Davenport v. United States: Estate's Tax Refund Suit Dismissed for Lack of Jurisdiction

2010.08.19: CRS: Major Tax Issues in the 111th Congress

2010.08.19: JCT: Description of Revenue Provisions Contained in the President's Fiscal Year 2011 Budget Proposal

2010.08.19: ABA Section of Real Property: August 2010 Trust & Estate Law eReport

2010.08.19: House Ways and Means Republicans Criticize Democrats' Tax Hike

2010.08.19: Congresswoman Sanchez Seeks to Reinstate Estate Tax

2010.08.19: IRS Releases September AFRs

2010.08.19: Pluris Valuation Case Reporter: Second Circuit Reins in Section 2036 Mother Continuing to Share Property with Son Does Not Constitute "Enjoyment and Possession"

2010.08.18: Ashlea Ebeling: "You Don't Have To Move Your Money Offshore To Get Asset Protection"

2010.08.18: Benny Kass: "Keeping Real Estate in the Family"

2010.08.18: Brian Wingfield: "Tax Hikes Loom For Businesses"

2010.08.18: Carrison v. Smiddy (July 22, 2010) (conflicting settlor intent)

2010.08.18: Bloomberg: Tax Cuts Are Only Way to Economic Growth

2010.08.18: Part II: An Introduction to Lesser Known But Useful Trusts

2010.08.16: Glenn Curtis: "Why You Should Draft A Will"

2010.08.16: Tim Berry: "Foregone Conclusions Are Gone"

2010.08.16: Kelly Greene: "When Trusts Meet Retirement Accounts"

2010.08.16: Sen. Feinstein Introduces Family Farm Estate Tax Deferral Act of 2010

2010.08.16: JEC Weekly Economic Digest: Weak Employment Report Highlights Need for Additional Action

2010.08.16: IRS Provides Information on Penalties

2010.08.16: Estate of Margot Stewart v. Commissioner: Second Circuit Vacates Tax Court Decision Holding Entire Property Interest Includable in Estate

2010.08.13: Tax Notes Article by Jeffrey N. Pennell: Wealth Transfer Taxation: 'Transfer' Defined

2010.08.13: Tax Policy Center's Analysis Extending Expired Estate Taxes

2010.08.13: Tax Policy Center's Analysis Extending Tax Cuts to All but the Top

2010.08.13: Court Denies IRS Gift Tax Claim and Finds Property Disclaimer Invalid

2010.08.12: Robert Half Legal Offers Free Guide on Hiring Employees

2010.08.12: IN RE ESTATE OF STEWART v. COMMISSIONER OF INTERNAL REVENUE

2010.08.12: Michele Knight: "Your Taxes: What's going on with taxes in Washington?"

2010.08.12: Irving Blackman: "Estate planning for second, third marriages, etc."

2010.08.11: Blogger Asks "First, 'Death Tax'; Now, 'Birth Tax'?"

2010.08.11: The Asia Times Examines the U.S. Tax Debate

2010.08.11: Automatic IRA Act of 2010 Introduced in House

2010.08.11: Chorus Continues to Limit GSTT to Two Generations

2010.08.11: Missouri Attorney Enjoined from Tax Advice; Requires IRS Approval for Future Work

2010.08.11: Tax Court Rebukes IRS in Estate's Discount Claim

2010.08.11: Forbes: Small Business to Pay for Aid to States

2010.08.11: IRS Success Against UBS is a Type of Enforcement to Come

2010.08.11: Proactive Tax Planning Basics With ETFs

2010.08.10: Part I: An Introduction to Lesser Known But Useful Trusts

2010.08.10: IRS Summertime Tax Tip 2010-15: Nine Tips for Taxpayers Who Owe Money to the IRS

2010.08.10: IRS Summertime Tax Tip 2010-14: Eight Reasons to visit IRS.gov/Espanol this Summer

2010.08.09: Senate Finance Republicans Want Committee to Write Tax Relief Bill

2010.08.09: Proposed Bill Requires IRAs for Companies Without Retirment Plans

2010.08.08: Fisher: The Power Tools of Estate Conflict Management: Recharging the Culture of Estate Conflicts

2010.08.08: NYT: In a Crumbling Estate, Creativity and History Meet

2010.08.08: Tax Policy Center: Philanthropy and the Estate Tax

2010.08.08: Fiscal Times: The Estate Tax: Can George Steinbrenner Change the Debate?

2010.08.08: Sitkoff & Schanzenbach: Jurisdictional Competition for Trusts Funds: An Empirical Analysis of Perpetuities and Taxes

2010.08.08: WSJ: Looking a Gift Horse in the Mouth

2010.08.08: U.S. Citizen Living Abroad Comments on Impact of FATCA

2010.08.08: Firm Requests IRS Exclude Assets Held By ERISA Plan Fiduciary From Reporting Requirements

2010.08.08: Letters to the Editor: Outsourcing to India Draws Western Lawyers

2010.08.07: Presti and Naegele Identify Common Gift Tax Return Mistakes

2010.08.07: Fiduciaries Held Liable for Selecting Retail Mutual Funds

2010.08.06: WSJ: IRS Retools for Bigger International Role

2010.08.06: IRS Stymies Tax Refund Lenders

2010.08.05: Rashad Wareh: Financial Reform Knocks on the Family Office Door

2010.08.05: IRS Highlights Changes in Its Handling of International Tax Administration

2010.08.05: IRS Summertime Tax Tip 2010-13: Does the IRS Owe You Money?

2010.08.05: NYT: IRS Steps Up Effort to Combat Tax Evasion

2010.08.05: Appraiser Certification Forwarded by Harry Reid

2010.08.05: NYT: Outsourcing to India Draws Western Lawyers

2010.08.05: Macroeconomic Advisers LLC: Keep Tax Cuts, Except for the Rich

2010.08.05: Citizens for Tax Justice: Economic Freedom Act Only Helps Rich

2010.08.05: Judge Dismisses Tax Shelter Malpractice, Allows RICO Claim

2010.08.05: How to Adapt Your Firm to Changing Legal Marketplace

2010.08.04: McGuire Woods: Inheritance Tax: India, Pakistan, Italy & France

2010.08.04: Center for American Progress Action Fund Blasts GOP Tax Cut Plan

2010.08.04: Udall Introduces Senate Bill with Limitations on Amounts Excluded from Estates for Conservation Easements

2010.08.04: Senator Reid Sends Letter to Treasury Regarding Valuations Used For Estate Tax Purposes

2010.08.04: Alexander: Two-Generation Limit on the Generation-Skipping Tax

2010.08.04: IRS Summertime Tax Tip 2010-12: Do You Need to Amend Your Return?

2010.08.04: Family Business Newsletter: August 3, 2010

2010.08.04: Forbes: The Dangers Of Paying For Your Kid's College

2010.08.04: Four Big Changes in the Marketing Industry

2010.08.04: Forbes: How To Raise Financially Responsible Children

2010.08.04: NYT: Partnerships May Aid Your Estate, but IRS Is Watching

2010.08.04: McGuireWoods: Hawaii Enacts Domestic Asset Protection Trust Legislation and Reinstates Separate State Estate Tax

2010.08.03: Wealth Strategies is now on Facebook!

2010.08.03: CRS Summarizes Efforts to Eliminate Tax Havens

2010.08.03: Tax Shelter Legal Malpractice Case Will Continue

2010.08.03: Beneficiaries on Hook for Tax Bill

2010.08.03: ECC 201030029: IRS Advises Taxpayer to File Amended Gift Tax Return

2010.08.03: PLR 201030020: IRS Rules Banking Association Not Disqualified Person Even Though It Serves As Intermediary and Trustee

2010.08.03: PLR 201030015: IRS Rules Reformation of Charitable Remainder Unitrust Is Not Self-Dealing

2010.08.03: PLR 201030016: IRS Rules Trust Income Is Exempt As Exercise of Essential Government Function

2010.08.02: Succession Planning With a Bite

2010.08.02: WSJ: Congress and Estate-Tax Revisions

2010.08.02: Bloomberg: Democrats Relish Battle Over High-Income Tax Cuts

2010.08.02: Estate Planning Gone Awry: The Gary Coleman Story

2010.08.02: The Art of Tax War

2010.07.31: L.A. Times Posts Guidance for Alzheimer's Caregivers

2010.07.31: Elder Law Center Launches "The Home Sweet Home Initiative"

2010.07.31: Palmer: The Dangers of DIY Estate Planning

2010.07.31: The Insight: New Senate Estate Tax Offering Would Levy Billionaire Surtax

2010.07.31: GuideStar Releases "Automatic Revocation of Nonprofits' Tax-Exempt Status: What Nonprofits, Grantmakers, and Donors Need to Know"

2010.07.31: Ernst and Young Releases "Positioning for Change" Addressing the New Financial Reform

2010.07.31: IRS Summertime Tax Tips 2010-11: Top 10 Things Every Taxpayer Should Know about Identity Theft

2010.07.31: IRS Summertime Tax Tip 2010-09: Eight Reasons to Visit an IRS Taxpayer Assistance Center

2010.07.31: IRS Summertime Tax Tip 2010-10: Seven Things to know about the Taxpayer Advocate Service

2010.07.31: Taxing Gold: The Form of Investment Matters

2010.07.31: Roth IRA's: A Few Tips

2010.07.30: Forbes: Six Ways to Avoid Capital Gains Tax

2010.07.30: Tax Policy Center Compares Obama Tax Plans to Bush Tax Cut Extension

2010.07.30: Tax Policy Center Compares Current and Proposed Estate Tax

2010.07.30: Treasury Inspector General Issues Report on Tax Revenue Drop

2010.07.30: ABA Sends Guidance Wish List to IRS

2010.07.29: IRS Summertime Tax Tip 2010-08: Five Tax Scams to Avoid this Summer

2010.07.29: Proposed Regulations Related to Fees for Preparer Tax Identification Numbers Issued

2010.07.29: IRS Announces One-Time Filing Relief for Small Exempt Organizations That Failed to File for Three Consecutive Years

2010.07.29: Commentary: The Case for a Strong Estate Tax

2010.07.29: New Trend of Risk Averse Young

2010.07.28: JEC Weekly Economic Digest: Housing Market Remains Lackluster Adding to Uneven Recovery

2010.07.28: ELA: New Approach Reduces Unwanted Medial Treatments at End of Life

2010.07.28: Coalition Endorses Responsible Estate Tax Act

2010.07.28: Two-Generation Limit on Generation Skipping Transfer Tax Exemption Endorsed

2010.07.28: Recent Tax Court Case Denies Unsubstantiated Deductions

2010.07.28: Treasury Working on Estate Tax Issues Without Action From Congress

2010.07.27: Trust Advisor: Who's Charging What for Trust Services?

2010.07.27: IRS Summertime Tax Tip 2010-07: 10 Military Tax Tips

2010.07.27: Former Treasury Secretary Joins Labor Leader in Call for Action on the Estate Tax

2010.07.27: Three in Four Can Expect Higher Taxes if Congressional Inaction Persists

2010.07.27: Tax Policy Center Examines Expiration of Tax Cuts

2010.07.27: Caplin & Drysdale Applauds IRS for Granting Extensions to Make QTIP Election

2010.07.27: Tax Notes Article by McCaffrey & Schneider: Time Traveling and Generation-Skipping in 2010 and Beyond

2010.07.27: Another "Bad Facts" Victory For The IRS In Estate of Erickson

2010.07.26: Decedent Had No Ownership Interest in Companies Despite His Involvement in the Business

2010.07.26: The Biggest Tax Increase in U.S. History?

2010.07.26: Hill: How Avoiding Estate Taxes Can Actually Create More Taxes

2010.07.26: ELA: Estate Attorney Starts School for Establishing Client Maintenance Programs

2010.07.26: AICPA July 26-28 CLE: Advanced Estate Planning Conference

2010.07.26: Forbes: Lapsed Federal Estate Tax Creates Couples Trap

2010.07.26: Investment Company Institute Submits Comments on Stock Basis Reporting Regulations

2010.07.26: IRS Summertime Tax Tip 2010-06: Five Facts about the Making Work Pay Tax Credit

2010.07.26: IRS Rules on Passive Activity Loss Requirement for Trusts

2010.07.26: IRS Issues Guidance for Powers of Appointment and Generation-Skipping Transfer Tax

2010.07.26: IRS Allows Charitable Remainder Trust to be Split

2010.07.26: IRS Issues Guidance for Frivolous Business Return Penalties

2010.07.26: Estate Analyst: A Billionaire's Free Pass

2010.07.24: NYT: Nightmare In Apt. 9B

2010.07.24: GOP Plan to Make Estate Tax an Election Issue

2010.07.24: Estate Tax Uncertainties Persist in Senate

2010.07.24: Deloitte to Host Several Webinars

2010.07.23: Kyl & Lincoln Estate Tax Proposal Faces Opposition in Senate

2010.07.23: 75 F.R. 42832: Treasury Requests Comments On Valuation Tables For Annuity

2010.07.23: 75 F.R. 42821: Treasury Submits Forms and Regs For OMB Review

2010.07.22: B'nai B'rith International and the Wealth Strategies Journal to Host a Special Luncheon with Jonathan Blattmachr

2010.07.22: IRS Releases Proposed Regulations Related to Fees for Preparer Tax Identification Numbers

2010.07.22: Pablo Eisenberg: Will Buffett-Gates Pledge Really Help the Poor?

2010.07.22: Forbes: Billionaires Battle on Estate Tax

2010.07.22: Estate Tax Repeal Debated

2010.07.22: Comments by Securities Industry and Financial Markets Association Offered on Cost Basis Reporting Regulations

2010.07.22: Bank Granted Summary Judgment Against Investment Company in Tax Shelter Case

2010.07.22: Comment on IRS Victory in QTIP Case

2010.07.22: Senate Will Not Abolish Estate Tax

2010.07.22: Life-Support Patient Casts Doubts on Living Wills

2010.07.21: LAT: Heirs of the Wealthy Escape Estate Tax

2010.07.21: Venable CFPB Watch: Introducing the New Sheriff in Town

2010.07.21: Royal Bank of Canada Offers Input on FATCA

2010.07.21: Comments by Investment Company Institute Offered on Cost Basis Reporting Regulations

2010.07.21: Employee Benefit Plans Denied Subrogation Against IRS in Bankruptcy Court

2010.07.21: No Estate Tax Vote in Small-Business Bill Despite Letters From Tax Coalition

2010.07.20: Bush Tax Cuts to Extend or Not Extend?

2010.07.20: IRS Releases August AFRs

2010.07.20: IRS Summertime Tax Tip 2010-05: Six Tax Tips for New Business Owners

2010.07.20: IRS Summertime Tax Tip 2010-04: Six Tax Benefits for Job Seekers

2010.07.20: Winder: How to Hire Your First Employee

2010.07.20: CRS: Estate Tax Legislation in 111th Congress

2010.07.20: The Power of Attorney in 2010

2010.07.19: "Pension Asset Transfer" Life Insurance Strategy Nixed By Tax Court

2010.07.19: JEC Weekly Economic Digest: Low Inflation and Subdued Economic Activity Fuel Arguments for Congressional Action

2010.07.19: ABA Journal: Steinbrenner's 2010 Death May Have Saved His Heirs About $600 Million

2010.07.19: IRS Issues Guidance for Non-resident Sellers of U.S. Property

2010.07.19: Swiss Attorney Indicted in Scheme to Evade Taxes by Concealing Transfers of U.S. Funds

2010.07.16: Taxpayers Still Waiting on Closure of Cases In Voluntary Disclosure Program

2010.07.16: Altman Congressional Testimony: Estate Tax Can Be Used to Fund Social Security

2010.07.16: Representative Sanchez Introduces Legislation to Restore the Estate Tax

2010.07.15: McGuireWoods to Host Information Session on the Securities Law Implications of Wall Street Reform Bill

2010.07.15: Worster: The Constitutionality of the Taxation Consequences for Renouncing U.S. Citizenship

2010.07.15: Breus: Valuing Art for Tax Purposes

2010.07.15: Estate Taxes May Change Under Small-Business Bill

2010.07.15: The Financial Reform Legislation's Impact on Executive Compensation

2010.07.14: Small Business Bill Delayed While Senate Focuses on Financial Reform Bill

2010.07.13: Kyl Seeks to Add an Estate Tax Fix to Small Business Bill

2010.07.13: CPA Disbarred for Failure to Exercise Due Diligence and Compliance Problems

2010.07.13: IRS Opens Dedicated Phone Line for Gulf Oil Spill Victims

2010.07.13: IRS Summer Time Tax Tip 2010-03: Four Tips on Preparing for a Disaster

2010.07.13: NYT: America Builds an Aristocracy

2010.07.13: George Steinbrenner Dies - Leaves Behind Tax-Free Estate

2010.07.12: IRS Summertime Tax Tip 2010-02: Six Tips for Students With a Summer Job

2010.07.12: IRS Summertime Tax Tip 2010-01: Summertime Child Care Expenses May Qualify for a Tax Credit

2010.07.12: To Be or Not to Be (Taxed): Estate Tax Lapse Incentivizes Morbid Considerations

2010.07.12: PLR 201027034: IRS Rules on Tax Consequences of Allocation of GST Tax Exemption

2010.07.12: PLR 201027026 & PLR 201027027: IRS Grants Extension to File Qualified Physician's Certification of Mental Incompetency

2010.07.12: PLR 201027031: IRS Rules on Tax Consequences of Assignment of IRAs to Foundation

2010.07.12: Riordan Sends Letter to Tax Notes: Estate Tax Represents Poor Tax Policy

2010.07.11: Big Law: Mum's the Word for Outsourcing Questions

2010.07.11: ABA Journal Podcast: Business Development Experts Discuss Latest Rainmaking Tricks

2010.07.11: Coping With Coming Tax Increases

2010.07.09: Financial Advisor: Donations Can Help Offset Roth IRA Bill

2010.07.08: LeBronomics: Could High Taxes Influence James' Team Decision?

2010.07.08: Foley & Lardner: IRS to Require Uncertain Tax Position Disclosures in 2010

2010.07.08: Fiduciary Update: Ladysmith Rescue Squad V. Newlin

2010.07.08: Fiduciary Update: Smith v. Mountjoy

2010.07.08: Support for Reinstating the Estate Tax Draws Bipartisan Support from Big Names

2010.07.08: Fiduciary Update: Schilling v. Schilling

2010.07.08: Fiduciary Update: Dolby v. Dolby

2010.07.08: Gun Trusts in Estate Planning

2010.07.07: State Tax Credits Do Not Imperil REITs

2010.07.07: IRS Responds to Request Seeking Protection for Names of Split-Interest Trusts

2010.07.07: IRS Requests Comments on Final Regs on Opting Out of GSTT Deemed Allocation

2010.07.07: IRS Requests Comments on Nonresident Alien Estate Tax Return

2010.07.07: Amendment to Emergency Supplementary Appropriations Bill Contains Provisions that Address GRATS and Biofuel

2010.07.07: IRS Issues Interim Guidance to SB/SE Employees on Issuance of Statutory Notices of Deficiency

2010.07.07: PLR 201026021: IRS Grants Extension to Individual to Allocate GSTT Exemptions to Transfers to Trust

2010.07.07: PLR 201026018: IRS Rules on GSTT Consequences of Division and Modification of Trust

2010.07.07: PLR 201026019: IRS Grants Husband and Wife Extension to Allocate GSTT Exemptions

2010.07.07: PLRs 201026014; 201026024; 201026025; 201026026; 201026027: IRS Rules That Proposed Judicial Construction of Trust Will Not Affect Trust's Exemption from Generation-Skipping Transfer Taxes

2010.07.06: PLR 201026005: IRS Rules Reformation of CRUT Not Self Dealing

2010.07.06: Prebble: The New Zealand Offshore Trust Regime

2010.07.06: NYT: Markets Punish Tax Evasion

2010.07.06: JEC Weekly Economic Digest: Sluggish Labor Market Recovery Continues With Modest Private Sector Employment Gains

2010.07.04: As Session Draws to a Close, Uncertainty Surrounds Congressional Action on Tax Questions

2010.07.03: Update on GRATs Legislation

2010.07.02: Smart Money: Negotiating Estate Tax Gridlock

2010.07.01: Hacker: The Gendered Dimensions of Inheritance: Empirical Food for Legal Thought

2010.07.01: Hatch Sends Letter Urging Panel Not to Consider VAT

2010.06.30: The WealthCounsel Quarterly -- July 2010 Issue

2010.06.30: Forbes: Using Life Insurance to Make Charitable Donations

2010.06.30: U.S. News: The Dangers of DIY Estate Planning

2010.06.30: Avoiding Estate Planning Malpractice

2010.06.29: Tax Notes: Hedging Strategy for Energy Traders Held Not Patent-Eligible

2010.06.29: Deadlines Extended for Certain Retirement Plans in Eight States

2010.06.29: IRS Releases Notice 2010-46 Relating to Securities Lending

2010.06.29: IRS Releases Estimates of Tax Returns to Be Filed and Other Data

2010.06.29: IRS Provides Tax Help, Guidance to Gulf Oil Spill Victims

2010.06.29: Batchelder: Reform Options for the Estate Tax System: Targeting Unearned Income, Testimony Before the U.S. Senate Committee on Finance

2010.06.29: June 2010 Your ABA Newsletter

2010.06.29: Jamie's Corner: No Estate Tax, More Taxes?

2010.06.28: AP: Florida Estate Battle Features $3M for Pet Chihuaha

2010.06.28: Former Vice President and Current Divorcee Al Gore Smartly Planned for Divorce

2010.06.28: JEC Weekly Economic Digest: Despite Good News About Durable Goods and Consumption, Housing a Potential Drag on Recovery

2010.06.27: United for a Fair Economy Press Release Expressed Support for the "Responsible Estate Tax Act" Introduced by Senator Bernie Sanders

2010.06.27: Senator Bernie Sanders Introduces Estate and Generation-Skipping Transfer Taxes Bill and Issues Press Release Regarding Same

2010.06.27: Hoyer Speech: Serious Discussion Needed Regarding Permanent Extension of 2001 and 2003 Tax Cuts

2010.06.27: Tax Notes Article: Taxwriters Struggling to Find Means of Addressing Both American Public's Increasing Concern About Fiscal Issues Without Considering Tax Increases

2010.06.27: Tax Notes Article: Hoyer Indicates That Extension of 2001, 2003 Tax Cuts Not Certain for Middle Income Taxpayers; Should Be Considered After Congress Agrees on Deficit Reduction Plan

2010.06.27: PLR 201024011: IRS Rules That State's Restated Deferred Compensation Plan Qualifies Under Section 457(b)

2010.06.27: IRS Emailed Advice: Irrevocable Trust Should File Form 1041 for Years in Which It Has Income; If Irrevocable Trust Is a Grantor Trust, May Use Optional Reporting Requirements

2010.06.27: IRS Emailed Advice: Gift Tax on Transfer of Closely-Held Business Stock May Be Assessed at Any Point

2010.06.27: PLR 201024005: Transfer of Qualified Replacement Property in Divorce Settlement Constitutes Gift

2010.06.25: "Real Endowments are Not Money, but Ideas"

2010.06.25: Uncompensated Use of Foreign Trust Property: HIRE Act Treats as Trust Distribution

2010.06.25: Investment News: Coleman's Death Highlights Problems with Multiple Wills

2010.06.25: Investment News: Estate Battles of the Stars

2010.06.24: Tax Notes Article by Robert Michaelsen: About the Estate Tax

2010.06.24: Senator Sanders Seeks Support for Alternative Estate Tax Compromise

2010.06.24: PLR 201024012: IRS Rules 2702(a)(1) and (a)(2) Will Not Apply to Proposed Amendment and Restatement of Trust

2010.06.23: PLRs 201024009; 201024010: IRS Grants Extensions to Allocate GSTT Exemptions

2010.06.23: PLR 201024006: IRS Grants Extension to Widow and Estate to Allocate GST Exemptions

2010.06.23: PLR 201024029: IRS Rules on Tax Consequences of Trust and Charitable Subtrust Division

2010.06.23: Forbes: Capital Gains and Dividend Taxes: What's Next

2010.06.23: Bloomberg: IRS Blocks Almost 10% of First-Time U.S. Homebuyer Tax Credits After Audit

2010.06.23: PLRs 201024017; 201024018; 201024019; 201024020; 201024021;201024022; 201024023; 201024024; 201024027; 201024043; 201024044: IRS Rules on Tax Consequences of Mergers of Trusts and Subtrusts

2010.06.23: PLRs 201024026; 201024014; 201024015; 201024016: IRS Rules on Tax Consequences of Mergers of Trusts

2010.06.23: PLR 201024035: QTIP Election Null and Void for Estate, Gift, and Generation-skpping Transfer Tax Purposes

2010.06.23: PLR 201024008: IRS Rules on Individual's Disposition of Interest in Marital Trust

2010.06.23: Advice for Americans With Undisclosed Accounts at UBS and Other Foreign Banks as IRS Lifts Cloak of Swiss Bank Secrecy

2010.06.22: New York Addresses Fiduciary Duties of LLC Organizers

2010.06.22: IRS and Treasury Issue Proposed Regulations (TD 9491, REG-120399-10)

2010.06.22: NYT: Swiss Approve Deal for UBS to Reveal U.S. Clients Suspected of Tax Evasion

2010.06.22: Bryan Cave: Tax News and Developments June 2010 Bulletin

2010.06.22: ABA Prepares Begins Submission to the IRS Project to Examine Community Property Issues Related to Registered Domestic Partnerships

2010.06.22: Tax Notes Column by Joseph Thorndike: "Moments in Tax History: Stealing Huey's Thunder"

2010.06.21: NYT: Confusion Over the Dormant Estate Tax Keeps Advisers Busy

2010.06.21: In Wake of Disasters, IRS Releases Notice 2010-48 Providing Additional Relief to Sponsors of Certain Plans

2010.06.21: Tax Tip 2010-06 (Revised): What You Need to Know About the 2010 IRS Nationwide Tax Forums

2010.06.21: IRS Begins to Accept Applications for Qualifying Therapeutic Discovery Project Program

2010.06.21: Britain Set to Raise Capital-Gains Tax

2010.06.21: Jackson Estate Steers to Next Crisis: Loan Repayment

2010.06.18: Martin: Proposed Guidance on FBARs and Foreign Persons

2010.06.18: Section 4941's Self-Dealing Traps for Tenants-In-Common in Real Property: Easy Solutions to Complex Problems

2010.06.18: Zeffie Surgick v. Acquanetta Cirella: Must Use FOIA, Not Tax Code to Challenge IRS Non-Disclosure

2010.06.18: Estate of Noordin M. Charania v. Commissioner of IRS

2010.06.18: What Does it Mean to Retire - a/k/a The Dangers of Imprecise Contracts

2010.06.17: Grassley Attacks Senate's Failure to Address the Estate Tax

2010.06.17: Individual Requests Guidance in Regards to Section 1022

2010.06.17: South Dakota and Delaware Trust Companies Should Raise Prices

2010.06.17: Cooper: Ghosts of 1932: The Lost History of Estate and Gift Taxation

2010.06.17: WSJ: Gay Couples Get Equal Tax Treatment

2010.06.17: Is 2010 a Good Year to Die?

2010.06.17: IRS Releases July AFRs

2010.06.17: Personal Finance Perspectives: Effects of the New Health Care Law on High Net Worth Individuals

2010.06.16: CBPP: Policy Basics: The Estate Tax

2010.06.16: CRS: The Statutory Pay-As-You-Go Act of 2010: Summary and Legislative History

2010.06.16: IRS Releases RP 2010-25 Relating to Mortgage Bonds

2010.06.16: IRS Releases TD 9487

2010.06.16: IRS Releases TD 9488

2010.06.16: Affordable Care Act Provides Expanded Tax Benefit to Health Professionals Working in Underserved Areas

2010.06.16: House Passes Small Business Jobs Tax Relief Act of 2010 (H.R. 5486)

2010.06.16: Congressional Research Service Updates Report on Estate Tax

2010.06.16: Practitioners Request that IRS Provide Exceptions for FBAR Filings for Certain Tax Exempt Retirement Plans

2010.06.16: Investment Company Institute Suggests IRS Address Numerous Issues Affecting Regulated Investment Companies

2010.06.15: Far-Reaching IRS Victory in Ludwick

2010.06.15: Forbes: How to Pass Down Your Family Vacation Retreat

2010.06.15: IRS Makes Ruling Relating to New Market Tax Credit

2010.06.15: IRS Calls for Public Comments on Treatment of Shareholders with Less than 5 Percent Ownership

2010.06.15: IRS Releases Notice 2010-47 Relating to the Corporate Bond Weighted Average Interest Rate

2010.06.15: IRS Commissioner Addresses the OECD/BIAC

2010.06.15: JEC Weekly Economic Digest: Further Evidence That Economic Growth May Be Too Modest To Boost Employment

2010.06.14: IRS Comments Request on Final QDOT Regs.

2010.06.14: PLR 201023050: IRS Rules on Proposed Transfer

2010.06.14: PLR 201023015: Extension Granted for Late Election to Take Charitable Deduction

2010.06.14: PLR 201023006: Clarification on the Division of Exempt Trusts

2010.06.14: PLR 201023005: Clarification on the Division of Exempt Trusts

2010.06.14: PLR 201023004: Clarification on the Division of Exempt Trusts

2010.06.14: PLR 201023003: Clarification on the Division of Exempt Trusts

2010.06.14: PLR 201023002: Clarification on the Division of Exempt Trusts

2010.06.14: PLR 201023001: Clarification on the Division of Exempt Trusts

2010.06.14: NYT: Legacy for One Billionaire: Death, but No Taxes

2010.06.14: Tax Court Denies Rental Activity Deductions

2010.06.11: IRS Request Comments on Form 706

2010.06.11: Tax Notes Article: Kyl Says He is Very Close to Gathering Votes Needed to Pass His Estate Tax Bill

2010.06.11: Wealth Counsel - July 14th Webcast: Planning for Physicians: How to Attract Physician Clients and What to Do When You Get Them

2010.06.10: Movement possible on bill limiting GRATs to a minimum of 10 years

2010.06.10: How to Know if You Should Be Making Estimated Tax Payments

2010.06.10: The Battle Over Gary Coleman's Estate

2010.06.10: IRS Runs Resource for Those with Income from Fishing

2010.06.10: Mirror: Michael Jackson's Estate Has Earned Nearly $1 Billion Since His Death

2010.06.10: H.R. 5475 Would Exempt from the Estate Tax Farm Land That Is in Use; Increase Estate Tax Exclusion for Land Subject to Qualified Conservation Easement

2010.06.09: Steve Akers' Summary of Ludwick v. Commissioner, T.C. Memo. 2010-104 (May 10, 2010)

2010.06.09: NYT: Legacy for One Billionaire: Death, but No Taxes

2010.06.08: Low Income Taxpayer Clinic Grant Applications Become Available

2010.06.08: IRS Releases Notice 2010-47 Providing Guidance for Corporate Bond Weighted Average Interest Rates and Related Items

2010.06.08: IRS Releases RR-2010-17 Also Relating to the New Markets Tax Credit

2010.06.08: IRS Releases RR-2010-16 Relating to the New Markets Tax Credit

2010.06.08: Business Week: Blackstone, Venture Firms Protest Tax Break for Family Farmers

2010.06.08: NYT: Siblings' Two Worlds Collide in War Over Chinese Art Trove

2010.06.08: IRS Emailed Advice: Some Estates Don't Have to File Federal Tax Returns; Executor Who Pays Taxes May Be Reimbursed

2010.06.08: PLR 201022003: IRS Grants Extension to Allocate GSTT Exemptions to Transfers to Trusts

2010.06.08: PLR 201022002: IRS Grants Extension of Time to Elect to Deduct Qualified Family-Owned Business Interests

2010.06.08: PLR 20122001: Testamentary Trust Qualifies for Charitable Deduction

2010.06.08: PLR 201022004: QTIP Election Null and Void

2010.06.07: Private Wealth: A Phantom Estate Tax

2010.06.07: JEC Weekly Economic Digest: Employment Gains Continue for Fifth Straight Month

2010.06.04: Tax Notes Article: Practitioners Do Not Foresee Tax Reform Until 2011

2010.06.04: IRS to Offer Disaster Relief to Certain Connecticut Taxpayers

2010.06.04: Powell: The Generation-Skipping Transfer Tax: A Quick Guide

2010.06.04: IRS Requests Comments on Regs Concerning Special Lien for Deferred Estate Tax

2010.06.04: Grassley Blames Reid for Estate Tax Uncertainty

2010.06.03: ACTEC: Tales from the Dark Side: Drafting Issues from the Fiduciary's Perspective

2010.06.03: IRS to Host Open House on Saturday, June 5 to Help Taxpayers Solve Problems and Respond to Notices

2010.06.03: ELA: Client Maintenance Programs: Not a Significant Revenue Source - - Yet

2010.06.02: Fiduciary Update: N.K.S. Distributors Inc. v. Tigani

2010.06.02: Fiduciary Update: First Charter Bank v. American Children's Home

2010.06.02: IRS Releases RP-2010-24 Revising Inflation Adjustment Amounts Described in RP-2009-50

2010.06.02: Fiduciary Update: Bank of America v. Carpenter

2010.06.02: Fiduciary Update: Karo v. Wachovia Bank

2010.06.02: IRS Seeking Applications for Volunteer Tax Assistance Program Grants

2010.06.02: IRS Advisory Committee on Tax Exempt and Government Entities To Submit Recommendations at June Meeting

2010.06.02: Emailed Advice from IRS Provides Procedure for Decedent's Brother to Obtain Amount Assessed

2010.06.02: PLR 201021045: IRS Rules Ownership of Stock Will Not Constitute Excess Business Holdings

2010.06.02: IRS Grants Extension to Allocate GST Exemptions to Transfers to Trusts

2010.06.02: IRS Waives Section 402(c)(3) 60-day Rollover Requirement

2010.06.01: FA: IRS Shines Light on Faulty Tax Advice

2010.06.01: PLR 201021003: IRS Rules on Tax Consequences of Proposed Trust Division and Asset Transfer

2010.06.01: ABA Sends Letter Urging IRS to Withdraw Proposals Requiring Disclosure of Uncertain Tax Positions

2010.06.01: The Tax Foundation Issues Report on Status of Federal Estate Tax

2010.06.01: IRS Commissioner Doug Shulman Discusses Information Reporting with the American Payroll Association

2010.06.01: IRS Encourages Small Businesses to Take Advantage of Tax-Saving Opportunities Included in Recently Enacted Federal Legislation

2010.06.01: IRS Releases RP-2010-23 Providing Bond Issuers with the United States Median Gross Income Figure

2010.06.01: Washington Post: And Hattie McDaniel's Oscar went to...?

2010.05.28: District Court Orders Refund of Late Penalties and Interests to Estate: Return Timely

2010.05.28: House Ways and Means Committee Releases Summaries of Parts of American Jobs and Closing Tax Loopholes Act of 2010

2010.05.28: Guidance Suggested for Basis for Collectibles

2010.05.27: IRC Section 179 increase extended

2010.05.27: Therapeutic Discovery Project Program

2010.05.27: Details on new small business health care tax credit

2010.05.27: Form to claim payroll tax exemption now available

2010.05.27: IRS Releases inflation adjusted amounts for health savings accounts

2010.05.27: Special Edition Tax Tip 2010-06: What You Need to Know About the 2010 IRS Nationwide Tax Forums

2010.05.27: Texas Bar June 2nd Webcast CLE: A Look at the Current State of the Estate Tax: Massive Confusion

2010.05.27: Wealth Report: Proposed Estate Tax: Pay Now, Die Later

2010.05.26: KYEstates: A Hurricane May Hit This House in the Keys, But Creditors Won't

2010.05.26: June 2nd Seminar: Developments in Grantor Trusts

2010.05.26: WTAS: May 2010 Newsletter

2010.05.26: ILM 201020009: Non-Resident Non-U.S. Citizen's Payment of Gift Tax Within Three Years of Death Not Includible in U.S. Estate

2010.05.26: Tax Notes Article by Robert J. Jackson and William B. Weatherford: "Do Tax-Exempt Entities Have an 'Ace' Up Their Sleeve?"

2010.05.25: Interest Rates Remain the Same For the Third Quarter of 2010

2010.05.25: Statement of IRS Commissioner Doug Shulman on the Filing Deadline for Small Charities

2010.05.25: Form to Claim Payroll Tax Exemption for Hiring New Workers Now Available

2010.05.25: IRS Offers Details on New Small Business Health Care Tax Credit

2010.05.25: Trust Advisor: Bickering Senators Delay Estate Tax Fix

2010.05.24: Carolyn Dessin: Should Attorneys Have a Duty to Report Financial Abuse of the Elderly?

2010.05.24: PLR 201020001: IRS Rules on Consequences of Judicial Reformation of Trusts

2010.05.24: Congress's Carried Tax Interest Folly: The Latest Soak-the-Rich Scheme Will Mean Less Capital Investment and Fewer New Jobs

2010.05.24: PLR 201020002: IRS Grants Extension to Make QTIP Election

2010.05.24: Barron's: Fending Off Health Taxes

2010.05.24: Steve Akers' Summary of Pierre v. Commissioner, T.C. Memo. 2010-106 (May 13, 2010) - "Pierre II"

2010.05.24: May 27th McGuire Woods Webinar: Senate Financial Reform Package - Securities Law Aspects

2010.05.24: Ray Dalio's Principles

2010.05.21: Center on Budget and Policy Priorities: Problems with Estate Tax Proposal in Senate

2010.05.21: Americans for a Fair Estate Tax to Senators: Plans to Reduce or Cut Estate Tax Are Poor Policy

2010.05.21: Trusts & Estates: "Marrying for the Money: A New Twist?"

2010.05.21: Paul Caron: The Costs of Estate Tax Dithering

2010.05.21: JEC Weekly Economic Digest: Positive Signs For Manufacturing Industry and Retail Sector

2010.05.21: SEC Recommends Tax Modifications

2010.05.21: Levin and Baucus Will Release Text of American Jobs and Closing Tax Loopholes Act

2010.05.20: Progress Made On Bill That WIll Close Tax Loopholes For Fund Managers

2010.05.20: Jamie's Corner: Roth Conversions in 2010

2010.05.20: Marshall Kapp: "Medical Decision-Making for Incapacitated Elders: A 'Therapeutic Interests' Standard

2010.05.20: Langbein: Trust Law's Limits on the Settlor's Power to Direct Investments

2010.05.20: NACS: Senate Disagreements Stymie Any Deal on Estate Tax

2010.05.20: Treasury Rep Testifies on Future of Internet Gambling

2010.05.20: JEC Weekly Economic Digest: Labor Market Conditions Continue to Improve

2010.05.19: News Tribune: Celebrity Estate Fights Can Offer Lessons for the Rest of Us

2010.05.19: NYT: In Yiddish Author's Papers, Potential Gold

2010.05.19: Law & Order: The Taxman Cometh

2010.05.19: IRS Releases June AFRs

2010.05.19: ABA: Gun Trusts in Estate Planning

2010.05.19: Laura Cunningham: The FLP, the Transfer Taxes, and the Income Tax

2010.05.19: Senator Baucus: No Agreement Yet On Estate Tax Bill

2010.05.18: Senate Estate Tax Deal Reportedly Falls Apart

2010.05.18: Formerly China's Richest Man, Now Headed to Prison for Bribing Tax Officials and Insider Trading

2010.05.18: AICPA Comments on Revised Proposed Rules on FBAR Reporting Requirements

2010.05.18: Attorneys Requests Guidance from IRS on Election or Allocation of Stepped-up Basis

2010.05.18: Tax Notes Article: Kyl Reaches Agreement with Baucus on Details of Proposal for Estate Tax Reform

2010.05.18: ABA: Integrity and Honesty in Wills

2010.05.18: PLR 201019012: Restatement of Trusts; Transfers of Property by Gift Results

2010.05.18: Teitell: Letter to Congress Urging Action on Estate Tax

2010.05.18: PLR 201019006, PLR 201019007: IRS Rules Section 2702 Will Not Apply to Amendment and Restatement of Trusts; Transfers of Property by Gift Results

2010.05.18: Citizens for Tax Justice: Extending Bush Tax Cuts Would Help Richest Taxpayers but Would Not Assist Job Creation

2010.05.18: PLR 201019002: IRS Grants Extension to Make Alternate Valuation Election

2010.05.18: IRS Releases Statistics of Income Bulletin

2010.05.18: Tax Notes Article: Lobbyists Tell Tax Analysts that Legislators Looking for Savings from Estate Tax Law to Offset Lower Rate and Higher Exemption Amount

2010.05.15: PPH: Estate Plan Can Avoid Family Feud

2010.05.15: Trust Advisor: Fed Orders Trust Firms to Unbundle Fees

2010.05.15: AALS: Spring 2010 Trusts & Estates Newsletter

2010.05.14: Tax Court: Step Transaction Doctrine Applies to Transfers in LLC; Lack of Control and Marketability Discounts Determined for Valuation

2010.05.14: Tax Notes Article: House Ways and Means Committee Member: Extension of 2001 and 2003 Tax Cuts for Middle-Income Earners May Be Temporary

2010.05.14: Economic Freedom Act of 2010 Would Provide Tax Breaks

2010.05.14: Tax Court: Companies Not Included in the Decedent's Estate

2010.05.13: Fisher: The Power Tools of Estate Conflict Management: Recharging the Culture of Estate Conflicts

2010.05.13: Financial Times: Fans of Tintin Cry Foul

2010.05.13: Helge: The Taxation of Cause-Related Marketing

2010.05.13: IRS Addresses Tenant-in-Common Structures With Bankrupt Master Tenants

2010.05.13: Senator Kyl Readies Estate Tax Proposal As Congress Considers Larger Tax Package

2010.05.12: Bertschy: Personal Liability of an Executor or Trustee - Time for Change

2010.05.12: Alabama Severe Storm and Flooding Victims Have Until June 23 to File Their Tax Returns

2010.05.12: Bond Attorney Suspended for 24 Months

2010.05.12: IRS Releases Interim Report on Nonprofit Colleges and Universities Compliance Project

2010.05.12: Many Tax-Exempt Organizations Must File Form 990 by May 17 Deadline to Preserve Tax-Exempt Status with IRS

2010.05.12: IRS asks for public comments for the 2010-11 Guidance Priority List

2010.05.12: Financial Advisor: Estate Tax Pitfalls Seen In Wisconsin Case

2010.05.12: LAT: Legal Limbo: A Look at Married Same-Sex Couples in States That Don't Recognize Such Unions

2010.05.12: Tax Notes Article: Teitell Calls on Congress to Enact Legislation That Would Remove Uncertainty from Estate and Gift Tax Law

2010.05.12: Haddleton: The Durable Power of Attorney Is On the Way

2010.05.12: NYT: The Last Days of Bruce Llewellyn

2010.05.12: Tax Court: Tax Court Values Couple's Interest in Home Transferred to QPRT

2010.05.12: Tax Notes Article: IRS and Treasury Close to Completing Guidance on Taxation of Trusts, Estates, and Gifts

2010.05.11: Bloomberg: Capital Gains Tax a Bigger Issue Now That Estate Tax Is Gone

2010.05.11: Congressional Research Service Reviews 2001 and 2003 Tax Cuts

2010.05.11: Heritage Foundation Analyst Testimony: Tax Reform Necessary

2010.05.11: Associated Builders and Contractors Letter Supports Tax Relief for Small Businesses

2010.05.11: Ranking Minority Member Discusses Tax Issues at the House Small Business Committee Hearing

2010.05.10: Small Business Bill of Rights Will Provide Tax Benefits for Small Businesses, If Passed

2010.05.10: Grassley Expresses Concern That Health Care Reform, Assessment of Section 6707A Penalty, and Uncertainty In Regards to Estate Tax Will Increase Compliance Burden for Businesses

2010.05.10: Tax Notes Article: Treasury Official Urges Practitioners to Examine FATCA Provisions and to Provide Input for Guidance

2010.05.10: Tax Notes Article: Senate Staffer Says Proposed Treatment of Carried Interest Presents Immediate Threat

2010.05.10: United Wealth Management Group Conference Call - May 18

2010.05.10: Forbes: How To Stretch Out An IRA

2010.05.10: Forbes: How To Protect Your Family From Estate Tax Uncertainty

2010.05.10: Drennan: Surnamed Charitable Trusts: Immortality at Taxpayer Expense

2010.05.10: Business Week: Court: Estate, Not Heirs, Responsible for Taxes

2010.05.07: Congress Still Uncertain About Estate Tax Legislation

2010.05.07: Tritt: Technical Correction or Tectonic Shift: Default Rule Theories Under the New Uniform Probate Code

2010.05.07: The Hill: Baucus sees action on small business bill, estate tax soon

2010.05.06: A New Pyramid for Nicolas Cage

2010.05.06: WSJ: Leaving Your Roth IRA to the Kiddies

2010.05.06: May 7th Teleconference and Webcast: Hot Topics in Estate Planning 2010

2010.05.06: May 13th Webinar: What Do I Say to a Prospective Client to Win Their Business?

2010.05.06: Estate of Alayon

2010.05.05: ABA Commission on Law and Aging: April Issue of Bifocal

2010.05.05: May 13th DC Bar: Planning for the Solo or Small Firm Lawyer's Temporary or Permanent Exit from Practice

2010.05.05: Joulfaian: The Federal Estate Tax: History, Law, and Economics

2010.05.05: Forbes: Six Ways to Leave Less for Uncle Sam

2010.05.05: Flannigan: Fact-Based Fiduciary Accountability in Canada

2010.05.05: May 12, 2010 Luncheon: Government Views on Two Pieces of Recent Tax Legislation: New 3.8% Medicare Tax on Investment Income and Economic Substance Rules

2010.05.04: Dellinger's New Tax Notes Column: Examination of Taxes on Wealthy; Enforce Rules Regarding Taxation of Political Organizations

2010.05.04: Cole: Proposal: All New Yorkers Become Organ Donors

2010.05.04: Fiduciary Update: Johnson v. Hart

2010.05.04: Fiduciary Update: Lane v. Starke

2010.05.04: Douglas A. Kahn's Letter to Tax Notes Editor: Position Mistated; Disagree with Cohen's Interpretation of Section 67(e)

2010.05.03: Fiduciary Update: Idoux v. Helou

2010.05.03: Fiduciary Updates: Spry v. Gooner

2010.05.03: New Law for Establishing Paternity for Inheritance in New York

2010.05.03: Kirklin: Measuring the Testator: An Empirical Study of Probate in Jacksonian America

2010.04.30: WSJ: Swiss Banks Get Tough on Tax-Dodgers

2010.04.30: Settlor's Death is Change in Ownership

2010.04.30: Tax-Free Employer-Provided Health Coverage Now Available for Children under Age 27

2010.04.30: IRS Seeks Applications for Information Reporting Advisory Council

2010.04.30: Brokerage Commissions Not Unrelated Business Income Says IRS

2010.04.30: IRS Releases New Publication for Calculating Gain and Losses from the Sale of Assets

2010.04.30: U.S. Sues Missouri Lawyer to Halt Alleged Tax-Fraud Schemes

2010.04.30: ExecSense Webinar: How and Why to Create a Personal Brand as a Tax Lawyer

2010.04.30: Styron's Family Allowed to Control E-Book Rights

2010.04.30: Book Review: Immortality and the Law

2010.04.30: WSJ: Top 1% Increased Their Share of Wealth in Financial Crisis

2010.04.30: Business Week: Mind the Estate Tax Gap

2010.04.29: JEC Weekly Economic Digest: Hopeful Signs on the Economy

2010.04.29: McGuireWoods: Proposed Federal Legislation Seeks to Remedy and Penalize Worker Misclassification

2010.04.28: Client Feedback: You Really Do Need to Know

2010.04.28: Making the Case for a Flexible Work Arrangement

2010.04.28: Tax Court: Surviving Spouse Not Allowed Innocent Spouse Relief

2010.04.27: Congressional Research Service Analyzes Effects of the Estate Tax

2010.04.27: COBRA Subsidy Eligibility Period Extended to May 31

2010.04.27: Tax-Free Employer-Provided Health Coverage Now Available for Children under Age 27

2010.04.27: IRS Announces May 6 Hearing

2010.04.27: Aspen Family Business Group Webinar: "Introduction to Family Business"

2010.04.27: Aspen Family Business Group: "An Assessment Story: Bringing Hidden Family Dynamics to Light"

2010.04.27: Marketing Using Web 2.0 Technologies Raises Ethics Concerns and Questions

2010.04.27: Eleven Things That Annoys Clients the Most

2010.04.27: CCH: IRS Releases Draft Schedule UTP, Uncertain Tax Position Statement

2010.04.27: Forbes: Estate Tax Could Come Back With Sharp Bite

2010.04.27: POSTPONED April 28, 2010 Webinar on New Developments in Foreign Trusts and Foreign Account Reporting to May 11, 2010

2010.04.27: New 3.8% Surtax on Trusts and Estates

2010.04.27: Is it Ethical to Draft a Will for a Client You Have Never Met in Person?

2010.04.26: Tax Notes Article by Wendy C. Gerzog: "FLP in the Black"

2010.04.26: IRS Provides Email Advice on Income Distribution Deductions

2010.04.26: IRS Submits Various Forms for OMB Review and Comments

2010.04.26: Don Rocen: The IRS Sets its Sight on the Wealthy

2010.04.26: IRS Allows Personal Representative Extension to Make Alternate Valuation Election

2010.04.26: PLR 201016033: Tax Consequences of Proposed Trust Reformation Provided

2010.04.26: SAVE THE DATE: May 13, 2010 a Teleconference on Protecting Yourself From Employer Stock Litigation

2010.04.26: District Court Holds Trust Was Nominee of a Couple, Government May Foreclose on Property

2010.04.26: DC Register of Wills Launches New Live Chat

2010.04.26: Jamie's Corner: Estate Planning , Health Care Reform, and Medicaid

2010.04.26: NPR: There May Be a Tax Upside to Dying in 2010

2010.04.26: "Hire Act Takes a Higher Toll on Foreign Entities"

2010.04.25: Tax Notes Article: Detailed Budget Resolution Passed

2010.04.25: Citizens for Tax Justice Declares Unfair Republican Proposals to Make Permanent the Tax Cuts Enacted Under Bush

2010.04.25: Senate Budget Committee Republicans Say Obama's Budget Contains Trillions in Tax Increases

2010.04.25: NYT: One-Fourth of Nonprofits Are to Lose Tax Break

2010.04.25: Ranking Member of Senate Budget Committee Issues Release Criticizes Democrats' Budget Resolution

2010.04.25: IRS Requests Comments on Average Area Purchase Price Safe Harbors and Nationwide Purchase Prices under section 143

2010.04.25: Senate Budget Committee Chair's Mark: Spending and Deficits Cut; Investments in Education and Energy Included

2010.04.25: American Action Forum Release Suggests Replacing the Income, Corporate, Payroll, and Estate Taxes with a Simplified Tax or a VAT

2010.04.25: American Action Forum Analyzes Tax System

2010.04.25: Senate Budget Committee Ranking Minority Member Gregg Criticizes Inclusion of Reconciliation Instructions in Senate Fiscal 2011 Budget Resolution Initial Draft

2010.04.23: Forbes: Family Swindled By Madoff Fights $61 Million IRS Bill

2010.04.23: Tax Court: Individual Cannot Deduct Rental Expenses

2010.04.23: Perry: A Missed Opportunity: Health Care Reform, Rhetoric, Ethics and Economics at the End of Life

2010.04.23: Tax Notes Article: Senate Budget Committee Ranking Minority Member Gregg Criticizes Inclusion of Reconciliation Instructions in Senate Fiscal 2011 Budget Resolution Initial Draft

2010.04.23: Survey Finds that Many People in Small and Mid-Sized Business Are Worried about Tax Increases

2010.04.23: IRS Letter Explains that Divorced Individual not Entitled to First-Time Homebuyer Credit

2010.04.23: IRS Addresses Whether Purchase of Home from Relatives Qualifies for First-Time Homebuyer Credit

2010.04.23: IRS Provides General Explanation of Section 36 and the Homebuyer Tax Credit

2010.04.23: House Ways and Means Committee Chair Levin Delivers Remarks on Economic Recovery and Tax Reform

2010.04.23: National Federation of Independent Business Expresses Concern in Regards to Tax Compliance for Small Businesses

2010.04.23: Washington Post: Goldman Sachs and the Revolt of the Lower Upper Class

2010.04.23: Guest vs. Hansen

2010.04.23: Steve Akers's Summary of Holman v. Commissioner, 105 AFTR 2d ¶ 2010-721 (8th Cir. April 7, 2010)

2010.04.22: SAVE THE DATE: April 28, 2010 a Webinar Program on New Developments in Foreign Trusts and Foreign Account Reporting

2010.04.22: McGuireWoods Healthcare Reform Guide: Installment No. 1

2010.04.21: Financial Advisor: Estate Tax Audits Tough As Ever

2010.04.20: U.S. DOJ Announces Charges Against UBS Clients

2010.04.20: Criminal Information Filed Against UBS Account Holder

2010.04.20: Grand Jury Returns Indictment Against UBS Account Holder for Conspiracy, Filing False Returns, and Failure to File FBARs

2010.04.20: Complaint Filed Against UBS Account Holder for Tax Evasion and Failure to File FBAR

2010.04.20: ABA Tax Section Letter to Baucus and Grassley: Request Senate Finance Committee Hold a Hearing on Wealth Transfer Taxes

2010.04.20: PLR 201015003: Estate May Elect Special Use Valuation for Farm Property; Farm Property May Be Qualified Family Owned Business Interest; Estate Liable for Penalty for Late-Filed Return

2010.04.20: ACTEC Journal: The Preferred Partnership GRAT - A Way Around the ETIP Issues?

2010.04.20: SAVE THE DATE: April 23, 2010 a Complimentary Live Online Meeting on Practical Solutions for Estate Planning for 2010 and Beyond

2010.04.20: PLR 201015025: Modification to Trusts Does Not Affect Trusts' GSTT-Exempt Status; Does Not Cause Portions of Trust Assets to Be includable in Gross Estates

2010.04.19: Court Holds that Liens on a Previous Owner of Property Purchased in County Tax Foreclosure Proceeding Run with the Property

2010.04.19: IRS Releases May AFR's

2010.04.19: Wealth Preservation Advisor: An Estate Planning Update

2010.04.16: JEC Weekly Economic Digest: Economic Recovery Continues But Long-Term Challenges Remain

2010.04.16: Tax Tip 2010-74: Here's What Happens After You File

2010.04.16: IRS releases Notice 2010-30 providing an extension of time to pay tax for military spouses in certain locations

2010.04.16: Tax Tip 2010-73: Don't Panic! Eight Things to Know If You Receive an IRS Notice

2010.04.15: IRS Commissioner Stresses IRS's Commitment to Assist Small Businesses

2010.04.15: Tax Notes Article by Professor Stephen B. Cohen: "The Misuse of Textualism: A Further Reply to Prof. Kahn"

2010.04.15: Tax Notes Article by Joseph E. Tierney III: "The Gift Tax, 'Transfers in Trust,' and the Post-EGTRRA Environment"

2010.04.15: Reuters: How the U.S. Cracked Open Secret Vaults at UBS

2010.04.15: Press Relase from House Majority Leader Hoyer: American Recovery and Reinvestment Act Allows for Many Tax Benefits

2010.04.14: Tate: Immortal Fame: Publicity Rights, Taxation, and the Power of Testation

2010.04.14: New Jersey Virtual Offices May Violate Ethics Rules

2010.04.14: Alternative Billing Audio Chat

2010.04.13: Tax Tip 2010-72: Ten Facts about Amended Returns

2010.04.13: US DOJ: UBS Client from New Jersey Pleads Guilty to Failing to Report Over $1 Million in Foreign Accounts

2010.04.13: Kwall: When Should Asset Appreciation Be Taxed?: The Case for a Disposition Standard of Realization

2010.04.13: PLR 201014044: Modification to Trust not Subject to Section 2702

2010.04.13: PLR 201014032: Extension Granted to Allocate GSTT Exemption to Transfer to Trust

2010.04.13: PLR 201014043: Judicial Reformation of Trust Does Not Affect CRUT Status

2010.04.13: Tax Tip 2010-71: Five Tips for Great Record-Keeping

2010.04.13: Tax Tip 2010-70: Ten Last Minute Filing Tips

2010.04.13: Tax Tip 2010-69: Seven Things about Getting More Time to File your Tax Return

2010.04.13: Special Edition Tax Tip 2010-05: Top 10 First-Time Homebuyer Credit Tax Tips

2010.04.13: Tax Tip 2010-68: Three Ways to Pay Your Federal Income Tax

2010.04.13: Tax Tip 2010-67: Top Ten Things You Need to Know About Making Federal Tax Payments

2010.04.12: Tax Tip 2010-66: Going Green May Reduce Your Taxes

2010.04.12: PLR 201014045: IRS Rules on Tax Issues in Regards to Trust that Provides Health Benefits to Retired Employees

2010.04.12: Lower Federal Court Agrees with IRS that Tax Liens Against Estate Valid

2010.04.12: Heritage Trust & Estates Newsletter: The Art of Donating Art

2010.04.12: Letter to Tax Notes Editor Critiques Previous Commentary on DING Trusts

2010.04.12: IRS Releases Multiple Rulings on Scholarship Awards

2010.04.12: PLRS 201014041: IRS Grants Extension for Tax-Exempt Entity Election

2010.04.12: Tax Tip 2010-65: Seven Important Facts about Your Appeal Rights

2010.04.12: Tax Tip 2010-64: Seven Things to Know About the Taxpayer Advocate Service

2010.04.09: IRS releases Publication Regarding Net Operating Losses for Individuals, Estates, and Trusts

2010.04.09: Congressional Research Service Provides Overview of Tax Reform Proposals in Congress

2010.04.09: Tax Analysts: Practitioner Says U.S. Taxpayers Undergoing Voluntary Disclosure May Want to Use Audit to Challenge Penalty

2010.04.09: Columbia Law School Magazine: The Estate Tax Mess

2010.04.08: Eight Circuit Affirms Tax Court's Ruling on Valuation of Family LP Shares

2010.04.08: SAVE THE DATE: April 28, 2010 Complimentary Webcast on Succession Planning

2010.04.08: DOJ Highlights 2009 Tax Enforcement Results

2010.04.08: Loeb & Loeb: High Net Worth Family Tax Report

2010.04.08: VanderWolk: The New World of Tax Information Exchange

2010.04.08: Forbes: Ten Facts About Tax Expatriation

2010.04.08: IRS Posts Online FAQ on Exempt Organization Annual Reporting

2010.04.08: Council on Foundations Submits Suggestions for EDIR Formation

2010.04.08: AALU Washington Report: Update on Estate Tax Reform: Developments and Dynamics

2010.04.08: Bellco Credit Union v. United States: Liability of Credit Union for UBIT

2010.04.08: Treasury Report Studies Charity-Owned Life Insurance

2010.04.08: Individual Seeks Relaxation of Investment Restrictions on Qualified Tuition Program Accounts

2010.04.08: William R. Klauer v. Commissioner: S Corp and Owners Entitled to Charitable Contribution Deduction

2010.04.08: WSJ: Tax Break for Donations Could Get Extended

2010.04.07: ABA Tax Section to Senate Finance Committee and House Ways and Means Committee: Estate, Generation-Skipping Transfer Taxes Require Urgent Attention

2010.04.07: Tax Notes Article by Calvin H. Johnson: Common Trust Funds: The Living Fossil of Passthroughs

2010.04.07: Tax Notes Article by Amourae Riggs and Sheldon R. Smith: "Attributes of Good Tax Policy and The First-Time Homebuyer Credit"

2010.04.07: Bloomberg: U.S. Wealthy Lack Loopholes to Offset Obama's Taxes

2010.04.07: Galle: Conditional Taxation and the Constitutionality of Health Care Reform

2010.04.07: ABA Section of Taxation Sends Letter to Congress: Reform of Federal Wealth Transfer Tax

2010.04.06: Hillary Johnson: "Wealthy Might Have to Kiss Their GRATs Good-Bye"

2010.04.06: IRS Extends No "Unbundling" to 2009 Returns

2010.04.05: Tax Alert: Implications of the Codification of the Economic Substance Doctrine

2010.04.05: PLR 201013072: Private Foundation's Ownership of Stock Not Excess Business Holdings

2010.04.05: PLR 201013033: Tax Consequences of IRA Transfer by Estate

2010.04.05: Matter of Flamenbaum

2010.04.05: PLR 201013065: Private Foundation's Transfer of Assets Not Taxable, Self-Dealing

2010.04.05: New England Journal of Medicine: Course of Disability in Last Year of Life Unpredictable

2010.04.05: Tax Deductions are Ruining Baseball

2010.04.05: Americans for a Fair Estate Tax, Statement of Principles

2010.04.05: PLR 201013027: No GSTT when New Trust Created from Exempt Trust and Distributions Made Therefrom

2010.04.05: PLR 201013017: Settlement Agreement Dividing Trusts - No GSTT, No Gift Tax

2010.04.05: PLR 201013002: Gift and GSTT Consequences of POA Exercise

2010.04.05: PLR 201013030: Proposed Division and Subsequent Merger of Trust has No Tax Impact

2010.04.05: PLR 201013033: No 691(a)(2) Transfer When Decedent's IRA is Transfered into Trust and then to a Charity

2010.04.05: IRS Can Legally Withdraw a Federal Tax Lien

2010.04.05: PLR 201013024 : Redemptions of Decedent's Stock Treated as Distribution in Full Payment

2010.04.01: Rock Stars Against the Estate Tax

2010.04.01: Silveira, Kim, and Langa: Advance Directives and Outcomes of Surrogate Decision Making before Death

2010.04.01: Matter of Atkins

2010.04.01: NY Times Article: "Assemble a Paper Trail, and Make Sure Your Heirs Can Follow It"

2010.04.01: IRS Seeks Comments on Exempt Organization Reporting Requirement Guidance

2010.04.01: Deloitte Tax: More Clarity Needed on Treatment of Transfers in Trust

2010.03.31: Tax Tip 2010-63: Ten Things You Need to Know About Tax Refunds

2010.03.31: Helman, Copeland & VanDerhei: "The 2010 Retirement Confidence Survey: Confidence Stabilizing, but Preparations Continue to Erode"

2010.03.31: ABA Section of Taxation Webinar Today at 1:00pm ET: The Economic Substance Doctrine

2010.03.30: Tax Tip 2010-61: Top Ten Tips for Last Minute Filers

2010.03.30: PLR 201012050: Couple's Donation of LLC to Private Foundation is Not Self-Dealing

2010.03.30: PLR 201012052: Healthcare Provider's Administrative Services Program Not Unrelated Trade or Business

2010.03.30: Former UBS Client Enters Into Plea Agreement

2010.03.29: IRS makes announcement relating to Advance Pricing Agreements

2010.03.29: IRS makes announcement relating to pre-approved defined benefit plans

2010.03.29: Tax Tip 2010-61: Ten Tips for Taxpayers Contributing to an Individual Retirement Plan

2010.03.29: Tax Tip 2010-60: Ten Tips for Deducting Charitable Contributions

2010.03.29: WSJ: When Siblings Step Up

2010.03.29: Who is Entitled to Life Insurance Benefits and Top-Hat Benefits from an ERISA Plan Following a Divorce or a Marital Separation?

2010.03.29: Eleventh Circuit Affirms Obligation to Pay Decedent's Unpaid Income Taxes; Deposit of Proceeds into Joint Account Does Not Remove Obligation

2010.03.29: House Adds Restrictions to GRATs

2010.03.28: IRS Releases Publication on UBI

2010.03.28: Senate Estate Tax Proposal Gains Popularity in House

2010.03.26: Center on Budget and Policy Priorities Executive Director: Current Fiscal Policies Will Trigger Dangerous Amounts of Deficit; Congress Needs to Address Spending and Revenues to Reverse Deficit

2010.03.26: Tax Notes Publishes March 2010 Issue of "Taxwise Giving"

2010.03.26: IRS releases Notice 2010-29 relating to variable annuity contracts

2010.03.26: Tax Tip 2010-59: Six Important Facts about Tax-Exempt Organizations

2010.03.25: IRS releases Notice 2010-28 relating to the holding and stripping of qualified tax credit bonds

2010.03.25: More Than 180 Local IRS Offices Open This Saturday to Help Taxpayers

2010.03.25: IRS Releases 2007 Corporation Complete Report

2010.03.25: Tax Tip 2010-58: Ten Things the IRS Wants You to Know About Identity Theft

2010.03.25: Tax Tip 2010-57: Five Facts about the Foreign Earned Income Exclusion

2010.03.24: ABA Journal: Lawyer Warns of Blogging Burden, Even as Top Law Firms Embrace It

2010.03.24: ABA Journal: Does Connecticut Hate the Net?

2010.03.24: ABA Journal: Get Your Head in the Cloud

2010.03.23: PLR 201011034: Judicial Reformation of Trust Not Self-Dealing

2010.03.23: PLR 201011035: UBTI Not Generated from Contractual Relationship

2010.03.23: PLR 201011001: IRS Grants Trust Exension to Elect Charitable Deduction

2010.03.23: Correspondence to IRS: Issue Guidance Under Section 67(e) Regarding Subjecting Trust Fees to the 2-Percent Floor

2010.03.23: Correspondence to Treasury and IRS: Issue Regulations that Exempt Charitable Remainder Trusts and Pooled Income Funds from the Scope of Section 2511(c)

2010.03.23: PLR 201011002: IRS Rules on Income Tax, Gift Tax, and GST Consequences of Division and Later Merger of Trusts

2010.03.23: PLR 201011008: IRS Rules on Income Tax, Gift Tax, and GST Consequences of Division and Later Merger of Trusts

2010.03.23: IRS Announces April AFRs

2010.03.23: Tax Tip 2010-56: Ten Things You May Not Know about Farm Income and Deductions

2010.03.23: Tax Tip 2010-55: Come On Over! Ten Ways the IRS Can Help You in Person

2010.03.23: Tax Tip 2010-54: Eight Important Facts about the Health Coverage Tax Credit

2010.03.22: Penney J. Lewis: "Medical Treatment of Dementia Patients at the End of Life: Can the Law Accommodate the Personal Identity and Welfare Problems?"

2010.03.22: Joint Committee on Taxation Releases Analysis of the House Health Care Bill

2010.03.22: Jamie's Corner: GST in 2010

2010.03.20: Acting House Ways and Means Committee Chair Levin: HIRE Act a "Necessary and Responsible Step in Our Economic Recovery"

2010.03.19: IRS Announces April AFRs

2010.03.19: IRS Releases Publication 559, Survivors, Executors, and Administrators, For Use in Preparing 2009 Returns

2010.03.19: Senator Grassley: Illinois Court Ruling Confirms Lack of Distinction Between Taxable and Exempt Hospitals

2010.03.19: IRS Provices Procedures for Trusts Qualifying as Supporting Organizations

2010.03.19: Ninth Circuit: District Court Does Not Have Discretion to Reduce Exempt Organization's Penalties

2010.03.19: Tax Tip 2010-53: What You Need to Know about the Home Office Deduction

2010.03.18: Tax Tip 2010-52: Oops! Errors to Avoid at Tax Time

2010.03.18: Special Edition Tax Tip 2010-04: Six Things You Need to Know About Your Economic Recovery Payment

2010.03.18: Tax Tip 2010-51: Nine Things You Should Know about Penalties

2010.03.18: WSJ: Mediators Focus on Elder Issues

2010.03.18: Bishop & Kleinberger: The Single Member LLC as Disregarded Entity

2010.03.18: Second Circuit Affirms Tax Court Order Declining to Hold Estate Liable for Accuracy Related Penalties

2010.03.17: New York State Department of Taxation and Finance Office of Tax Policy Analysis Taxpayer Guidance Division: What Is Required to Effectuate a QTIP Election for New York State Tax Purposes When a Federal Return not Required

2010.03.17: IRS Updates 2009-2010 Priority Guidance Plan

2010.03.17: Correspondence to IRS: Thanks for 2008 Guidance on 2-percent Floor in Miscellaneous Itemized Deductions for Estates and Non-Grantor Trusts; Please Issue Similar Guidance for 2009 and 2010 Returns

2010.03.17: Tax Notes Article by Milford B. Hatcher Jr. and Edward F. Koren: "Formula Clauses: Hedging Value and Legislative Risks"

2010.03.17: House to Tackle Extension of Bush Tax Cuts in April

2010.03.17: Tax Notes Article: Levin Tells Reporters That Deferral Currently Safe but Tax Havens and Bush Tax Cuts Are Not

2010.03.16: DOJ: "ADA: Know Your Rights"

2010.03.16: NAELA Student Journal Available Online

2010.03.16: PLR 201010006: IRS Allows Allocation of Generation-Skipping Transfer Tax to Trusts

2010.03.16: PLR 201010005: IRS Allows Allocation of Generation-Skipping Transfer Tax to Trusts

2010.03.16: PLR 201010004: IRS Allows Allocation of Generation-Skipping Transfer Tax to Portions of Trusts

2010.03.16: IRS Requests Comments on Qualified Domestic Trust Return

2010.03.16: IRS Requests Comments on Proposed Regs on Revocable Trusts Treated as Part of an Estate

2010.03.16: PLR 201010003: IRS Rules Irrevocable Trust Exempt from Generation-Skipping Transfer Tax

2010.03.15: District Court Opinion by Judge Larry J. McKinney: Fisher v. U.S.

2010.03.15: Tax Notes Article by Lee A. Sheppard: Latest FBAR Regulations Still Allow for Tax Evasion

2010.03.15: PLR 201010029: IRS Rules Scholarship Awards Are Not Taxable Expenditures

2010.03.15: PLR 201010028: Tax Exemption Denied to Organization Restoring Historic Property

2010.03.15: ILM 201010027: Private Foundation Withdraws Request for Ruling on International Excise Tax Exemption

2010.03.15: Washington Post: Congressional Tax Reform Long Overdue

2010.03.15: Joint Committee on Taxation Releases Estimated Revenue Effects of Health Care Reform

2010.03.15: Joint Committee on Taxation Releases Technicl Explanation of Tax Extenders Bill

2010.03.15: Stetson Special Needs Trust Administration Webinar on April 23

2010.03.15: Catherine McCauliff: Didn't Your Mother Teach You to Share?

2010.03.13: Tax Correspondence to IRS: Provide Advice as to Filing of Delinquent FBARs When no Understatement of Income

2010.03.13: Tax Correspondence to IRS: Exception from FBAR Requirement Needed for U.S. Persons Who Live and Work Abroad

2010.03.12: Tax Correspondence to Treasury and IRS: Clarify that Passive Investors in Offshore Private Real Estate Investment Funds Not Subject to FBAR Filing Requirement

2010.03.12: Tax Correspondence to IRS: Clarify that Foreign Investments by U.S. Qualified Retirement Plans Not Financial Accounts for FBAR Purposes

2010.03.12: Center on Budget and Policy Priorities Examines Ryan's Budget Plan

2010.03.12: Tax Policy Center: Tax Reform Bill Would be Regressive

2010.03.12: Tax Correspondence to IRS: Ruling Requested on Reporting Requirements for FBAR

2010.03.12: Tax Tip 2010-50: Five Tips to Avoid Tax Time Stress

2010.03.12: IRS releases 2009 IRS Data Book

2010.03.12: Tax Tip 2010-49: Five Facts You Need to Know about Suspicious E-mails

2010.03.11: Correspondence to Treasury and IRS: Exemption from Application of Section 2511(c) to Delaware Incomplete Nongrantor Trust

2010.03.11: The Joint Committee on Taxation Releases "Estimated Budget Effects of the Revenue Provisions Contained in the President's Fiscal Year 2011 Budget Proposal"

2010.03.11: Tax Notes Article by Stephen M. Breitstone: "Carried Interest Bill -- Impact on Real Estate Partnerships"

2010.03.10: IRS releases Revenue Procedure 2010-20 providing a safe harbor for the treatment of a Smart Grid Investment Grant

2010.03.10: U.S. Congress Joint Economic Committee: "Labor Market Continues to Stabilize"

2010.03.10: Tax Tip 2010-48: Standard or Itemized Deductions

2010.03.10: AHA Urges IRS to Improve Hospital Reporting Form

2010.03.09: IRS Outlines Additional Steps to Assist Unemployed Taxpayers and Others

2010.03.09: IRS releases Notice 2010-26 designating the recent Chile earthquake as a 'qualified disaster'

2010.03.09: TAX TIP 2010-47: Additional Standard Deduction for Real Estate Taxes

2010.03.09: Rodney Chrisman: "LLCs are the New King of the Hill: An Empirical Study of the Number of New LLCs, Corporations, and LPs Formed in the United States between 2004-2007 and How LLCs Were Taxed for Tax Years 2002-2006"

2010.03.09: Bloomberg: Business Lobbyists Push to Revive Estate Tax They Tried to Kill

2010.03.08: Heather Field: Explicit Elections in the Federal Income Tax System

2010.03.08: Jeffrey Brown: Automatic Lifetime Income and Retirement Income Security

2010.03.08: IRS releases Revenue Procedure 2010-19 relating to Canadian emigrants

2010.03.08: Tax Tip 2010-46: Top Ten Facts About the Child and Dependent Care Credit

2010.03.08: IRS Requests Comments on Estate Income Tax Return

2010.03.06: Planning to Practice into Old Age?

2010.03.06: Summer Associate Offers Hit 17-Year Low

2010.03.06: Asset Protection for the Middle Class

2010.03.05: Revenue Procedure 2010-17: Guidance on Like-Kind Exchanges

2010.03.05: Notice 2010-24: Guidance on Corporate Bond Weighted Average Interest Rate

2010.03.05: IRS Wins 48-Month Suspension of a Lawyer for Failing to File His Own Tax Return and Late Filing

2010.03.05: Tax Tip 2010-45: Ten Facts about Claiming the Child Tax Credit

2010.03.05: Tax Tip 2010-44: Ten Facts about Mortgage Debt Forgiveness

2010.03.05: IRS Seeks Comments on Form 990

2010.03.05: ABA Members Propose Additional Program-Related Investments

2010.03.05: Members of ABA Section of Real Property, Trust and Estate Law Comment to IRS Regarding Notice 2010-19

2010.03.04: Tax Correspondence to IRS: Request for Clarification of Uncertainty with Respect to Charitable Remainder Trusts

2010.03.04: Claims Court Denies Claim of Executors Seeking Replacement Check from IRS for Refund

2010.03.04: Jamie's Corner: State Estate Taxes in 2010

2010.03.04: Steve Akers's Summary of Estate of Shurtz v. Commissioner, T.C. Memo 2010-21

2010.03.03: IRS to Honor FICA Refund Claims of Medical Residents

2010.03.03: IRS and SEC Agree to Work Closely in Regulating Municipal Bonds

2010.03.03: Practitioners Speculate on Coordination Between IRS and SEC

2010.03.03: IRS Challenges NYSE's Excessive Executive Compensation

2010.03.03: Tax Tip 2010-43: Five Important Tax Credits

2010.03.02: IRS and SEC Agree to Work More Closely Regarding Municipal Bond Enforcement

2010.03.02: IRS To Honor Medical Resident FICA Refund Claims

2010.03.02: IRS Has $1.3 Billion for People Who Have Not Filed a 2006 Tax Return

2010.03.02: Tax Tip 2010-42: Ten Facts about IRS Volunteer Tax Assistance

2010.03.02: Tax Tip 2010-41: Four Places to Find Free Tax Help

2010.03.02: IRS Release Eight Articles from the Statistics of Income Bulletin

2010.03.02: Revenue Ruling 2010-09 Announcing Rates of Interest

2010.03.02: Tax Stats 2010-04: Free Tax Assistance for Members of the Military

2010.03.02: NY Times: Nets Will Offer Free Tax Preparation as a Game Promotion

2010.03.02: New Family Business Magazine and Stetson University Joint Conference, April 15-16

2010.03.01: Tax Notes Article: FBAR, Extenders, Codification of the Economic Substance Doctrine, and Bank Tax Are Examined by Treasury Officials and Hill Staffers

2010.03.01: IRS Requests Comments on Regulations on Qualified Disclaimers

2010.03.01: Citizens for Tax Justice Releases Legislative Agenda for 2010

2010.03.01: PLR 201008049: Murderer Is Designated Beneficiary of Victim's IRA; No Penalty to Victim's Stepdaughter for Failure to Make Distributions

2010.03.01: IRS Seeks Comments on Deferred Compensation Regulations

2010.03.01: February Issue of Bifocal, Journal of the ABA Commission on Law and Aging is Out

2010.02.28: Senate Prepares Draft Substitute Amendment to American Workers, State, and Business Relief Act

2010.02.28: Congressional Budget Office: If Tax Cuts Extended, AMT Indexed, 2009 Estate Tax Law Extended, War Funding Pursuant to President's Proposed 2011 Budget Assumed, Deficit Will Increase

2010.02.28: Request for Clarification of Guidance Regarding FBAR Reporting

2010.02.28: Tax Notes Article: House Ways and Means Select Revenue Measures Subcommittee to Conduct in 2010 a Study of Transfer Pricing

2010.02.28: IRS Issues Notice 2010-13: Administrative Relief in Regards to FBAR Filings for Certain Persons

2010.02.28: IRS Announcement 2010-16: Continuation of Suspension of FBAR Filing Requirements for Persons Who Are Not U.S. Citizens, U.S. Residents, or Domestic Entities.

2010.02.26: FinCEN Proposes Clarifications to FBAR

2010.02.25: Sloan Center: "Engaged as We Age: The End of Retirement as We Know It?"

2010.02.25: WSJ: "A Tough Choice: You or Your Kids"

2010.02.25: Tax Tip 2010-39: Seven Things You Should Know About Checking the Status of Your Refund

2010.02.25: CCH: Commissioner Shulman Predicts Greater Compliance Focus on High-Wealth Individuals

2010.02.25: Clergy Members Seek IRS Probe on C Street Center

2010.02.25: IRS Asked to Investigate Liberty University for Partisan Campaign Intervention

2010.02.25: PLR 201007062: Private Foundation Gets Five More Years to Sell Excess Business Holdings

2010.02.25: PLR 201007063: Supporting Organization's Contracts Will Not Result in UBTI

2010.02.25: PLR 201007071: IRS Proposes to Revoke Social Club's Exempt Status For Failing to Keep Records

2010.02.25: PLR 201007076: IRS Retroactively Revokes Trust's Exempt Status

2010.02.25: PLR 201007073: IRS Revokes Organization's Exempt Status for Failing to Meet Operational Test

2010.02.25: PLR 201007072: IRS Revokes Tax-Exempt Status Because Entity Served Private Interests

2010.02.25: Tax Correspondence to IRS: Attorney Requests that IRS Issue Prompt Guidance that Clarifies that Section 2511(c) Does Not Apply to Qualified Charitable Remainder Trusts

2010.02.25: Tax Notes Article: Baucus Commends Senate for Passage of Hire Act

2010.02.25: Tax Correspondence to IRS: To Prevent Discouarging Charitable Giving, IRS Should Hold Section 2511(c) Inapplicable to Transfers to Qualified Charitable Remainder Trusts

2010.02.25: Tax Notes Article by Jay Starkman: "Can an Estate Tax Be Retroactive?"

2010.02.25: Tax Notes Article: Senate Approves Jobs Bill

2010.02.24: Tax Tip 2010-38: Four Facts Every Parent Should Know about Their Child's Investment Income

2010.02.24: PLR 201007068: IRS Revokes Exempt Status for Failure to Keep Records

2010.02.24: PLR 201007064: Exempt Organization's Transfer of Assets Not Self-Dealing

2010.02.24: Marquette's Annual Elder's Advisor CLE Begins on March 26

2010.02.24: WSJ Editorial: Obama's New Investment Tax

2010.02.24: Joint Committee on Taxation Estimates Effect of "Hiring Incentives to Restore Employment Act" on Revenue

2010.02.24: Joint Committee on Taxation Issues Technical Explanation of Tax Provisions in "Hiring Incentives to Restore Employment Act"

2010.02.24: IRS Issues Notice of Determination of Necessity for Renewal of the Art Advisory Panel

2010.02.24: Tax Correspondence to Treasury Office of Tax Policy: IRS and Treasury Should Hold Section 2511(c) Should Not Apply to Transfers to Qualified Charitable Remainder Trusts

2010.02.24: YourABA: "'Smart Soloing' Program Offers Lawyers Guide For Running Own Firm"

2010.02.24: YourABA: "Your Roadmap to Becoming Partner"

2010.02.24: YourABA: "Get to Know Your Opponent: The Fine Art of Negotiating"

2010.02.23: Steve Akers' Summary of Price v. Commissioner, T.C. Memo 2010-2

2010.02.23: Tax Tip 2010-37: Five Tips for Taxpayers Making a Move

2010.02.23: Special Edition Tax Tip 2010-02: Five Tips About the First-Time Homebuyer Credit Documentation Requirements

2010.02.22: Tax Tip 2010-36: Six Facts on How to Get Credit for Retirement Savings Contributions

2010.02.22: Observations of the 44th Annual Philip E. Heckerling Institute on Estate Planning

2010.02.22: eNews for Tax Professionals: Conference Relating to Mistakes in SEP Plans

2010.02.22: Feb. 28 is Last Day for Special Tax Option for Haiti Relief Donations

2010.02.22: IRS Releases March AFRs

2010.02.22: PLR 201006012: Modification to Trust Not Subject to Section 2702

2010.02.22: PLR 201006009: IRS Grants Extension to Allocate GST Exemptions to Transfer to Trusts

2010.02.22: PLR 201006008: IRS Grants Extension to Allocate GST Exemptions to Transfer to Trusts

2010.02.22: PLR 201006005: Modifications to Trust Under Settlement Agreement Do Not Trigger Generation-Skipping Tax

2010.02.22: Lois Shepherd: Autonomy and Responsibility at the End of Life

2010.02.22: PLR 201006023: Modifications to Trust Under Settlement Agreement Do Not Trigger Generation-Skipping Tax

2010.02.22: PLR 201006032: IRS Revokes Ruling on Private Foundation's Subsidiary as Functionally Related

2010.02.22: PLR 201006033: Private Foundation's Scholarships Not Taxable Expenditures

2010.02.22: Tax Notes Article: "IRS Aggressively Tries to Bypass Appeals"

2010.02.22: Tax Notes Article: Charitable Giving Incentives Outlook Unclear

2010.02.22: IRS Announces March AFRs

2010.02.19: Notice 2010-22: Relating to academy bonds in the U.S.

2010.02.19: Tax Tip 2010-35: 10 Facts About Capital Gains and Losses

2010.02.18: Phoebe Williams: Age Discrimination in the Delivery of Health Care Services to Our Elders

2010.02.18: WealthCounsel Offers Library of Free Resources

2010.02.18: Tax Tip 2010-34: Gambling Winnings Are Always Taxable Income

2010.02.18: Man Crashes Plane into IRS Building in Austin, Texas

2010.02.18: Tax Notes Article by Wendy C. Gerzog: "Check-the-Box Regs and Gift Tax Discounts"

2010.02.17: eNews for Small Business: Help for day care businesses

2010.02.17: eNews for Small Business: Avoid delays by submitting forms properly

2010.02.17: eNews for Small Business: Tax treatment for start-up business costs

2010.02.17: Tax Tip 2010-33: Seven Facts to Help You Understand the Alternative Minimum Tax

2010.02.17: Tax Policy Center Issues Estimates Regarding Effect of Obama Budget Proposals Regarding Corporate and Individual Income Tax

2010.02.17: Tax Policy Center Issues Estimates Effect of Obama Budget Proposals Regarding Corporate and Individual Income Tax

2010.02.17: Tax Policy Center Issues Estimates on Income and Estate Tax Cuts with Alternative Minimum Tax Relief

2010.02.17: Department of Justice Press Release: "Virginia Doctor Pleads Guilty to Conspiracy Involving Undeclared Swiss Bank Account"

2010.02.17: WSJ: Congress May Restore IRA Provision

2010.02.17: Tax Court Memorandum Opinion by Judge Mary Ann Cohen: Estate of Oscar Goldberg, Deceased et al. v. Commissioner

2010.02.17: Paul Caron: Ten Estate Planning Advantages of Limited Liability Companies

2010.02.17: Conrad Teitel to Senator Max Baucus and Senator Chuck Grassley: Attempt to Retroactively Repeal the Modified Carryover Basis Rules for 2010

2010.02.17: Attorney Criticizes IRS Appeals Office Decision Not to Seek Technical Advice on Debt Management Programs

2010.02.17: Government Accountability Office: IRS Needs to Improve Enforcement of Economic Recovery Act

2010.02.17: Medical Facilities Petition Supreme Court on FICA Taxation of Residents

2010.02.17: Senate Majority Leader Harry Read Introduces Jobs Creation Package

2010.02.16: Revenue Procedure 2010-18: Announcing the depreciation deduction limitations for owners of passenger automobiles first placed in service

2010.02.16: Tax Tip 2010-32: Top Ten Facts about Taking Early Distributions from Retirement Plans

2010.02.16: Tax Tip 2010-31: Seven Facts About Social Security Benefits

2010.02.16: Recent Fiduciary Cases of Interest to Corporate Fiduciaries

2010.02.16: New Family Business Magazine and Stetson University Joint Conference

2010.02.16: ABA Cuts Dues for Solos and Government Lawyers

2010.02.15: WSJ Article: "Why No Estate Tax Could Be a Killer"

2010.02.15: Problems With Retroactively Enacting the Estate Tax

2010.02.14: WSJ: Escape from Taxation

2010.02.14: Proposal: Double Estate Tax to Help Pay for Student Aid

2010.02.13: Estate Tax Bill in Doubt After Reid Dumps Bipartisan Jobs Bill

2010.02.12: Obama Signs Debt-Increase With Pay/Go Rules, Includes Two Year Exemption for Estate Tax

2010.02.12: IRS Gives Authority to Indian Triable Governments to Issue Tribal Economic Bonds

2010.02.12: More Information on Documentation Requirements for the First-Time Homebuyer Credit

2010.02.12: Tax Tip 2010-30: Five Ways to Offset Education Costs

2010.02.12: Tax Tip 2010-29: Five Important Facts About Your Unemployment Benefits

2010.02.12: Tax Notes Article by Robert W. Wood: "'Retroactive' Qualified Settlement Funds: 10 Things You Should Know"

2010.02.10: Tax Tip 2010-28: Four Steps to Follow If You Are Missing a W-2

2010.02.10: McGuireWoods LLP Article: "Anti-Money Laundering Compliance: Treasury Department Expands Information Sharing Program"

2010.02.10: February Issue of Taxwise Giving Explores Gift Tax Reporting Requirements

2010.02.10: House Bill Would Require Certain Tax-Exempt Organizations to Disclose Contributors

2010.02.10: IRS Seeks Feedback on Estate Return Filing Extension Application

2010.02.10: Rajni Jain & Vrinda Gupta: Pension Risk Under Extreme Scenarios - Capturing Tail Risk in Pension Schemes

2010.02.10: The Hill: Senate Works on Estate Tax Deal to Grease the Skids For a Jobs Bill

2010.02.10: Tax Tip 2010-27: Seven Important Facts about Claiming the First-Time Homebuyer Credit

2010.02.09: Tax Correspondence to IRS: IRS and Treasury Should Hold Section 2511(c) Inapplicable to Transfers to Qualified Charitable Remainder Trusts

2010.02.09: NY Times: Tips to Avoid Financial Strain With Aging Parents

2010.02.09: David Herzig: "Am I the Only Person Paying Taxes?: The Largest Tax Loophole for the Rich - Exchange Funds

2010.02.09: PLR 201005060: Credit Counseling Organization's Exempt Status Revoked

2010.02.09: PLR 201005054: Funds Set Aside for Redeveloptment Project Are Qualifying Distributions

2010.02.09: TAM 201005061: Income From Sale of Discount Certificates Subject to UBIT

2010.02.09: IRS Corrects Erroneous Internal Cross-Reference in Rev. Proc. 2010-1

2010.02.09: IRS Seeks Comments on Bond Informational Return

2010.02.09: IRS Seeks Comments on Application for Tax-Exempt Status

2010.02.09: IRS Seeks Comments on Information Return for Tax Credit Bonds

2010.02.09: National Association of Bond Lawyers Seeks Extenstion of Temporary Changes to the American Recovery and Reinvestment Act

2010.02.09: IRS Seeks Comments on Procedures for Issuing Determination Letters on Exempt Status of Organizations

2010.02.09: IRS Seeks Comments on Regulations Enhancing Ethical Standards of Practice

2010.02.09: IRS Seeks Comments on Guidelines for Federal, State, and Local Agencies

2010.02.09: Tax Court Finds Asset Transfer to Limited Partnership was for Adequate and Full Consideration

2010.02.08: IRS Releases Report on Frivolous Tax Arguments

2010.02.08: IRS Suspends Tax Practitioner for Preparing False Tax Returns

2010.02.08: Tax Tip 2010-26: Eight Facts about the New Vehicle Sales and Excise Tax Deduction

2010.02.08: Gerry W. Beyer and Kimberly Sias: "What Estate Planners Need to Know About the Revised Uniform Anatomical Gift Act"

2010.02.08: Edward Morse: Important Developments in Federal Income Taxation

2010.02.08: NY Times Article: "Behind Film's Drama, a Tale Like a Country Song"

2010.02.08: Dow Jones: "IRS Silent So Far On New US Tax Rules For Inherited Wealth"

2010.02.08: Nancy A. McLaughlin and W. William Hicks: "Hicks v. Dowd, Conservation Easements, and the Charitable Trust Doctrine: Setting the Record Straight"

2010.02.08: Kevin Moore, Barry Johnson & Lisa Schreiber: "The Income-Wealth Paradox: Connections Between Realized Income and Wealth Among America's Aging Top Wealth-Holders"

2010.02.08: Notice 2010-19 Clarifies Treatment of Transfers in Trust

2010.02.08: CRS Reports on Various Tax Favored Higher Education Savings Programs

2010.02.08: Geithner Defends Administration's Tax Policies

2010.02.07: Alison L. Slater: "Inconceivable Consequences: Why the Recent UPC Amendments Were Correct to Reject a 'Consent in a Record' Requirement"

2010.02.07: Robert L. Moshman: "Predictably Unpredictable; Estate Planning for 2010"

2010.02.05: MarketWatch: Three Estate-Planning Changes Coming Your Way

2010.02.05: Nina Kohn & Edward Spurgeon: "Elder Law Teaching and Scholarship: An Empirical Analysis of an Evolving Field"

2010.02.05: Tax Tip 2010-25: Is this Income Taxable?

2010.02.05: Revenue Procedure 2010-17: Guidance on Section 911(d)(1)

2010.02.05: Alyssa A. DiRusso: "Testacy and Intestacy: "The Dynamics of Wills and Demographic Status"

2010.02.05: IRS Seeks Members for Electronic Tax Administration Advisory Committee

2010.02.05: IRS Notice 2010-20: Guidance related to corporate bonds and some Treasury securities

2010.02.04: Joshua Tate: "Immortal Fame: Publicity Rights, Taxation, and the Power of Testation"

2010.02.04: Forbes: Where Not to Die in 2010

2010.02.04: Tax Tip 2010-24: Seven Tax Tips for Taxpayers with Disabilities

2010.02.04: Tax Stats: 2009 IRS Research Bulletin Now Available

2010.02.04: Tax Stats: Schedule M-3 Data for Tax Year 2007

2010.02.04: Martin W. O'Toole: "Trusts & Estates"

2010.02.04: NY Times Article: "Bank Data May Unveil German Tax Evaders, Finance Official Says"

2010.02.04: Forbes Article: "States Race To Clean Up Congress' Estate Tax Mess"

2010.02.04: February 22 Lorman Webinar: Responding to the Estate Tax Repeal

2010.02.03: Free Webinar on Form 1099-MISC Reporting

2010.02.03: ABA Journal: "Foley & Lardner Software Gives Clients Real-Time Look at Costs"

2010.02.03: ABA Journal: Is Your Offsite Data Safe? Microsoft GC Pushes New Security Law

2010.02.03: ABA Journal: "Going Mobile"

2010.02.03: Tax Tip 2010-23: Five Tax Changes for 2009

2010.02.03: ABA Journal: "Blogger Impressed with Free Legal Research iPhone App"

2010.02.03: Tax Tip 2010-22: Be Sure to Know Whether You Qualify for the Earned Income Tax Credit

2010.02.03: Ralph C. Brashier: "Policy, Perspective, and the Proxy Will"

2010.02.03: Scott Martin: "With No Estate Tax This Year, Do Estate Planners Still Have a Job?"

2010.02.02: Texas District Court Dismisses Petition to Quash IRS Summons Issued to Religious Organization

2010.02.02: Tax Notes Article: President Obama's Fiscal 2011 Budget Brings Back Itemized Deduction Cap

2010.02.02: ABA Journal: "Grade Anxiety"

2010.02.02: ABA Journal: "Exclusive: Inside the New Westlaw, Lexis & Bloomberg Platforms"

2010.02.02: A Primer on International Estate Planning: Opportunity to Register

2010.02.02: ABA Journal: "Lexis Turns Up Heat on Legal Research Competition Today: Unveils Partnership with Microsoft"

2010.02.02: February 23 Merric Law Firm, LLC Webinar: "Powers of Appointment"

2010.02.02: February 18 ABA Section of Real Property, Trust & Estate Law Teleconference and Live Audio Webcast: "The Devil In The Details: Gift Tax Return Preparation"

2010.02.02: John H. Martin: "Reconfiguring Estate Settlement"

2010.02.02: IRS Notice 2010-19: Guidance for Taxpayers Making Gifts in Trusts

2010.02.02: Tax Tip 2010-21: Five Tips for Avoiding Refund Delays Relating to Your Economic Recovery Payment

2010.02.01: Ira Bloom: The GST Tax Tail is Killing the Rule Against Perpetuities

2010.02.01: John Prebble: Estate Planning Checklist

2010.02.01: PLR 201004006: IRS Rules Disclaimer is not Taxable Gift

2010.02.01: Technical Advice Memo Rules that Decedent not Entitled to Charitable Deduction for Donation Resulting from Heir's Settlement

2010.02.01: Fifth Circuit Holds that Decedent's Debt Interest in Family Farm does not Qualify for QFOBI Estate Deduction

2010.02.01: Courtney Wheeler: "Who's Your Daddy? Exhumation to Establish Paternity Must be Reigned in by a Uniform Procedure"

2010.02.01: Christopher T. Elmore: "Public Policy or Political Correctness: Addressing the Dilemma of Applying Public Policy to Inheritance Issues"

2010.02.01: James Tawney: "Calling All Criminals, Our State Will Protect Your Crack House: Homestead Protection's Application to Forfeiture Resulting From Criminal Conduct"

2010.02.01: Heckerling Institute Fundamental Series: Life Insurance and the Economic Downturn

2010.02.01: Heckerling Institute: Overview of the Estate Planning Practice

2010.02.01: Heckerling Institute: Financed Net Gifts

2010.02.01: Heckerling Institute: Representing Fiduciaries

2010.02.01: Heckerling Institute: Planning with Dysfunctional Families

2010.02.01: Heckerling Institute: Anatomy of a Crummey Power

2010.02.01: Heckerling Institute: Unwinding Bad Transactions

2010.02.01: Heckerling Institute: Financial Engineering for GRATs, Grantor Trust Sales, and Family Loans

2010.02.01: Heckerling Institute: Estate Planning for QTIP Trust Assets

2010.02.01: Heckerling Institute: Qualified Disclaimers

2010.02.01: Heckerling Institute: Retirement Benefits Drafting Immersion Workshop

2010.02.01: Heckerling Institute: Financial Action Task Force and the Lawyer Guidance

2010.02.01: Heckerling Institute: Forum Shopping and the Duties of the Estate Planner

2010.02.01: Heckerling Institute: Crummey Trusts, 41 Years Later

2010.02.01: Heckerling Institute: Estate Tax Inactivity: Now What Do We Do?

2010.02.01: Heckerling Institute: Elder Law Practice and Estate Planning

2010.02.01: Heckerling Institute: Current Issues in Charitable Planning

2010.02.01: Heckerling Institute: Operating a Closely-Held Business

2010.02.01: Heckerling Institute: Integrating an Estate Plan with Business Succession Planning

2010.02.01: Heckerling Institute: The Changing Landscape of Tax Laws and Regulations

2010.02.01: Heckerling Institute: Using Derivatives in Wealth Transfer Planning in Uncertain Economic Conditions

2010.02.01: Heckerling Institute: Using Taxes to Settle Trust and Estate Litigation

2010.02.01: Heckerling Institute: Ethics for the Estate Planning Attorney

2010.02.01: Heckerling Institute: Pre-Nuptial Agreements

2010.02.01: Heckerling Institute: Family Limited Partnership Valuation and Audit Issues

2010.02.01: Heckerling Institute Fundamentals Program: Asset Protection Planning

2010.01.30: NY Times: The Unloved Annuity Gets a Hug From Obama

2010.01.30: Law Firms, Accounting Firms Lobby For Tax Reform

2010.01.30: Patent Granted for System to Maximize After-Tax Income Using Charitable Remainder Trusts

2010.01.29: Tax Tip 2010-20: Seven Things You Need to Know About the Government Retiree Credit

2010.01.29: Senate Passes Pay As You Go Rules

2010.01.29: IRS Marks EITC Awareness Day; Highlights Expanded Tax Credit

2010.01.29: Taxpayers in Nine States and the District of Columbia File with Different Centers this Year

2010.01.29: Update to Directions for eFiling Mixed Returns

2010.01.29: Tax Stats 2010-02: Integrated Business Dataset, now through tax year 2007

2010.01.29: CRS Report Summarizes Arguments For and Against Estate Tax Repeal

2010.01.29: Tax Notes Article by Professors VanDenburgh and Nichols: Estate Tax Absurdity

2010.01.29: IRS Rules That Canadian Decedent's Retirement Savings Plan is Excludable from U.S. Gross Estate

2010.01.29: Bloomberg: Rich People Eschew Switzerland for Asia, OCBC Says

2010.01.29: David Yamada: "The Looming Twenty-First Century Generation Gap: Economic Challenges Facing Younger Workers"

2010.01.29: Patricia F. Sitchler: "Cutting Edge vs. Over the Edge: Ethics and Malpractice Issues for Medicaid Planning"

2010.01.29: WSJ Article: "Small Business Group Vows Major Campaign to End Estate Tax"

2010.01.29: CLE Presented by the ABA Section of Real Property, Trust & Esate Law: "21st Annual Spring Symposia"

2010.01.28: NSCLC: "Medicaid Payment For Assisted Living: Current State Practices, and Recommendations For Improvement"

2010.01.28: Swiss to Comply with UBS Agreement

2010.01.28: Rev. Proc. 2010-5: IRS Updates Disclosure Procedures

2010.01.28: U.S. District Court Dismisses Claims Under ERISA and State Law Against People Who Gave Advice Regarding Deductions that IRS Later Disallowed

2010.01.28: Conference Presented by the International Bar Association Individual Tax and Private Client Committee: "15th Annual International Wealth Transfer Practices Conference"

2010.01.28: Wiley E. Rice: "Destroyed Community Property, Damaged Persons, and Insurers' Duty to Indemnify Innocent Spouses and Other Co-Insured Fiduciaries: An Attempt to Harmonize Conflicting Federal and State Courts' Declaratory Judgments"

2010.01.28: Tax Tip 2010-19: Get Your Refund Faster - Choose Direct Deposit

2010.01.28: CRS Issues Report Analyzing Alternative Ways for the Estate Tax to Address Family Businesses

2010.01.28: PLR 201003003: IRS Grants Extension to Elect Out of Automatic GST Exemption Allocation

2010.01.28: PLR 201003015: IRS Rules No Tax Consequences to Severing Trust into Multiple Trusts for Administrative Convenience

2010.01.28: Heckerling Institute: Leaving a Family Limited Partnership

2010.01.28: Heckerling Institute: How to Correct Wealth Transfer Issues

2010.01.28: Heckerling Institute: How to Structure a Roth IRA Conversion in 2010

2010.01.27: Revenue Procedure 2010-15: Relating to the Substantial Understatement Aspect of the Accuracy-Related Penalty

2010.01.27: Heckerling Institute Fundamentals Session: How to Choose the Right Entity and Tax Issues for the Closely Held Business

2010.01.27: Tax Tip 2010-18: Five Facts about IRS Publication 17

2010.01.27: John H. Langbein: Burn the Rembrandt? Trust Law's Limits on the Settlor's Power to Direct Investments

2010.01.27: Tax Tip 2010-17: Do I have to File a Tax Return?

2010.01.27: Testimony of Marcus S. Owens before the Internal Revenue Service and the Department of Treasury with Regard to Proposed Amendments to Regulations Relating to Church Tax Inquiries and Examinations Under Section 7611 of the Internal Revenue Code of 1986

2010.01.26: IRS Publication 15-A: Employer's Supplemental Tax Guide

2010.01.26: Tax Notes Article by Bridget J. Crawford: "Law Review Articles You Should've Read (but Probably Didn't) in 2009"

2010.01.26: IRS Commissioner Addresses New York State Bar Association Taxation Section

2010.01.26: IRS Announcement 2010-09: Relating to a Potential New Schedule for Uncertain Tax Positions

2010.01.26: Special Edition Tax Tip 2010-01: Ten Facts About Claiming Donations Made to Haiti

2010.01.26: Tax Notes Article by Fred Stokeld: "EO Director Not Appropriate Official for Approving Church Audits, Witnesses Tell IRS"

2010.01.26: The Tax Policy Center Web Memo: Obama Deserves "B" Grade on His Tax Reform and Fiscal Policies

2010.01.26: PLR 201003010: University and Faculty Practice Plan Can Use Common Paymaster Rules

2010.01.26: PLR 201003023: Issuing Shares of Endowment Will Not Generate Unrelated Business Taxable Income

2010.01.26: PLR 201003022: Club Must Pay Tax on Gain From Sale of Its Assets

2010.01.26: PLR 201003025: Private Foundation's Grants Are Not Taxable Expenditures

2010.01.26: PLR 201003021: Foundation's Education Grants Will Not Be Taxable Expenditures

2010.01.26: Ninth Circuit Affirms Individual Lacked Standing to Challenge Association's Tax Exempt Status

2010.01.26: Tax Notes Article by Simon Brown: "Wilkins Says Congress Should Note High Number of Organizations Granted Exempt Status"

2010.01.26: Tax Notes Article by Wesley Elmore: "Employment Tax Audit Program to Begin in Next Two Months"

2010.01.26: Treasury Submits Forms, Guidance, Regulations for OMB Review

2010.01.26: CRS Releases Issue Statement on Tax-Exempt Organizations and Charitable Giving

2010.01.26: Tax Notes Article by David Woolridge, Ronald Levitt, and Gregory Rhodes: "Simmons--Substantial Compliance Revisited"

2010.01.26: Tax Notes Article by Fred Stokeld: "IRS Compliance Unit on New Type of Bond Now Operating"

2010.01.26: Tax Notes Article by Fred Stokeld: "Supreme Court Decision Could Have Implications for EO Political Activity Rules"

2010.01.26: IRS Information Letter: Estate Tax on Nonresident, Noncitizen Decedent's Estate Limited to Assets in U.S. at Time of Death

2010.01.26: Reuters Article: Jackson Estate Opposes Allowance For Father Joe

2010.01.26: Bloomberg: Mandatory IRAs May Burden Small Employers, Business Group Says

2010.01.26: February 2nd: Client Counseling and Drafting Solutions Relating to the Estate Tax Dilemma

2010.01.25: Maurer, Mitchell, and Rogalla: The Effect of Uncertain Labor Income and Social Security on Life-Cycle Portfolios

2010.01.25: Blattmachr, Gans, and Lo: "A Beneficiary as Trust Owner: Decoding Section 678"

2010.01.25: Tax Tip 2010-16: Free File Guidance

2010.01.25: The Trust Advisor Blog Article by Jerry Cooper Determines the Best States to Set Up Trusts

2010.01.25: Mary F. Radford: "Estate Planning with Life Insurance Policies: Postmortem Sperm Retrieval and the Social Security Administration: "How Modern Reproductive Technology Makes Strange Bedfellows"

2010.01.25: ABA Journal Article by Christian A. Stiegemeyer: "The End-of-Representation Talk Doesn't Always Mean the End"

2010.01.25: February 18 National Constitution Center Audio Conference: Dynasty Trusts in 2010: Multi-Generational Tax & Estate Planning Techniques

2010.01.25: IRS Notice 2010-16: Haiti's January earthquake to be considered a 'qualified disaster'

2010.01.25: IRS Notice 2010-15: Guidance for the Heroes Earnings Assistance and Relief Tax Act of 2008

2010.01.25: Tax Tip 2010-15: Ten Things You Should Know about the Making Work Pay Tax Credit

2010.01.25: Tax

2010.01.25: IRS Announces February AFRs

2010.01.24: PLR 201002008: IRS Grants Extension to Make Reverse QTIP Election

2010.01.24: Nesting an Investment Strategies within a Financial Plan

2010.01.24: Estate Tax Update

2010.01.24: Virginia Set to Change Construction of State Estate and GST Tax Formulas

2010.01.24: PLR 201002010: IRS Grants Extension for GST Allocation

2010.01.24: PLR 201002013: Judicial Modification of Bypass Trust Does Not Constitute the Release of a General Power of Appointment

2010.01.23: PLR 201002023: IRS Exempts Municipal Trust Income

2010.01.22: Olivia Mitchell: Implications of the Financial Crisis for Long Run Retirement Security

2010.01.22: CBO: Federal Estate and Gift Taxes

2010.01.22: District Court Denies Estate's Discovery Request on Relevancy Grounds

2010.01.22: Tax Notes Article by Lee Sheppard Analyzes the Constitutionality of Retroactively Imposing an Estate Tax

2010.01.22: Tax Notes Article by Lee Sheppard Examines Several Key Effect of Estate Tax Repeal

2010.01.22: CLE Presented by The University of Texas School of Law and The Wealth Management and Trust Division of the Texas Bankers Association: "2010 Changes and Trends Affecting Special Needs Trusts: A Guide for Attorneys, Financial Advisors and Trust Officers"

2010.01.22: WSJ Q&A: "How You Fund an IRA Conversion Through the 'Back Door'"

2010.01.21: IRS Newswire 2010-10: The IRS Reminds Tax-Exempt Organizations of All Sizes to File the Form 990 on Time to Preserve Their Tax Exempt Status

2010.01.21: eNews for Small Business: Issue 2010-02

2010.01.21: IRS Tax Stats 2010-01: 2007 Corporation Source Book is now available in two formats

2010.01.21: IRS Newswire 2010-09: COBRA Subsidy Eligibility Period Extended Through February; 15-Months Subsidy Now Available to Those Who Qualify

2010.01.21: ABA Publishes 2010 Heckerling Substantive Program Schedule and Highlights

2010.01.21: IRS Newswire 2010-08: IRS Names Danilack Deputy Commissioner for International Tax Matters

2010.01.21: Tax Tip 2010-14: Five Ways to Obtain IRS Forms and Publications

2010.01.21: Tax Tip 2010-13: How to Obtain a Transcript of Your Past Tax Information

2010.01.21: SAVE THE DATE: January 26th -- Teleconference with Gordon Fowler

2010.01.21: NYSBA Health Law Journal: A Conversation About End-of-Life Decisionmaking

2010.01.21: Rebecca Morgan: The New Importance of Advance Directives

2010.01.21: ABA Webcast Today: What Hath Congress Wrought? Dealing with Estate Tax Repeal, Carryover Basis and Other Potential Complications of Congressional Inaction

2010.01.21: WSJ Column: "Roths: Your Questions, Our Answers"

2010.01.21: TIAA-CREF Advice: "New Eligibility Rules Open Roth Conversions to All Investors"

2010.01.21: Harvey B. Wallace II Column: "Retirement Benefits Planning--Update"

2010.01.20: IRS Posts Form 8872 Filing Deadlines for 2010

2010.01.20: IRS Issues Statement on Providing Earthquake Relief to Haiti

2010.01.20: Treasury Inspector General for Tax Administration Says ARRA Tax-Exempt Bonds Should Not Exceed Annual Limits

2010.01.20: ABA Members Request Guidance on Partnership Allocations under the Fractions Rule

2010.01.20: NYSBA Members Ask Treasury, IRS to Grant Various Forms of Tax Relief Related to Haiti Earthquake

2010.01.20: Treasury Responds to Sen. Kohl's Inquiry on Tax Credit Bond Rates

2010.01.20: Council on Foundations Asks IRS to Declare Earthquake a Qualified Disaster

2010.01.20: PLR 201002046: Grants Will Not Constitute Taxable Expenditures

2010.01.20: PLR 201002042: Cooperative's Internet Service to Members is Consistent with Code's Requirements

2010.01.20: PLR 201002040: IRS Denies Fraternal Lodge's Application for Tax-Exempt Status

2010.01.20: PLR 201002043: Title Holding Company's Exchange of Timber on Behalf of Social Club Won't Jeopardize Club's Exemption

2010.01.20: PLR 201002045: Private Foundation's Scholarships Are Not Taxable Expenditures

2010.01.20: PLR 201002041: IRS Denies Exempt Status to Group Operating Primarily for Founder's Benefit

2010.01.20: PLR 201002033: Extension Granted to File Carryforward Election

2010.01.20: 44th Annual Philip E. Heckerling Institute on Estate Planning Begins on January 25

2010.01.20: Tax Notes Article by Calvin H. Johnson: "Cleaning Compensation for Services Out of Capital Gain"

2010.01.20: Marya P. Robben and Bob Cohen: "Estate Planning with Life Insurance Policies: Reduce Potential Liability Claims While Improving a Client's Estate Plan"

2010.01.20: MarketWatch: "Changes to your retirement plan are coming: In wake of stock-market downturn, lawmakers eager to tweak 401(k) rules"

2010.01.20: NY Times Article: A Bizarre Year for the Estate Tax Will Require Extra Planning

2010.01.20: Interagency Forum on Aging-Related Statistics: "Older Americans 2008: Key Indicators of Well Being"

2010.01.20: William R. Culp, Jr. and Christian L. Perrin: "The Case for Caution: Fraudulent Conveyance Risks in Estate Planning"

2010.01.20: NY Times Article: Swiss Banker Blows Whistle on Tax Evasion

2010.01.20: Tax Tip 2010-12: Tax Credit Helps Pay for Higher Education Expenses

2010.01.19: Tax Tip 2010-11: A New Option for Your Federal Tax Refund - Savings Bonds

2010.01.19: IRS Newswire 2010-07: IRS and Telemundo Will Host Tax Information Program for Spanish-Speaking Taxpayers

2010.01.19: Alyssa DiRusso: "Testacy and Intestacy: The Dynamics of Wills and Demographic Status"

2010.01.19: Philip Jenkinson and Alexander Hakopian: Explaining France's New Mandat de Protection Future in Relation to Your French Property

2010.01.19: January 25-29, 44th Annual Heckerling Institute on Estate Planning

2010.01.19: Sample Letter to Clients Regarding Scheduling 2010 Planning Appointment by Jonathan G. Blattmachr

2010.01.19: January 27 ABA Section of Taxation Webinar: Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation

2010.01.19: NY Times Article: For the Heirs to Holmes, a Tangled Web

2010.01.19: eNews for Tax Professionals: Issue 2010-03

2010.01.19: IRS Newswire 2010-06: New Homebuyer Credit Form Released; Taxpayers Reminded to Attach Settlement Statement and Other Key Documents

2010.01.18: IRS Newswire 2010-05: Free File Now Available

2010.01.18: IRS Newswire 2010-04: Efile Opens for Tax Season

2010.01.18: Tax Tip 2010-10: Eight Ways to Find Tax Help 'en Español'

2010.01.17: IRS Issues Guidance For Failure To File Information With Respect To Certain Foreign Trusts

2010.01.15: Fourth Circuit Affirms Liability of Individual for Closely-held Corporation's Unpaid Payroll Taxes

2010.01.15: TIAA-CREF Institute Policy Brief: Perspectives on Retirement System Reform for the 21st Century

2010.01.15: McGuireWoods LLP Article: Life Insurance Trusts in 2010

2010.01.15: NFIB Urges White House to Extend 2001, 2003 Tax Rates

2010.01.15: Tax Court Summary Opinion by Special Trial Judge John F. Dean: Patricia A. Kelly v. Commissioner

2010.01.15: Forbes: Laws and Methods Regarding Financial Planning for Pets

2010.01.15: February 2 American Bar Association Section of Real Property, Trust & Estate Law Webinar: Ensure the Pet's Continued Care: Advising Your Clients about Planning for Their Pet's Care

2010.01.14: The Urban Institute Paper by Barbara A. Butrica, Karen E. Smith, and Eric J. Toder: "Retirement Security and the Stock Market Crash: What Are the Possible Outcomes?"

2010.01.14: TexasBarCLE Presents 16th Annual Advanced Estate Planning Strategies Course

2010.01.14: Congressional Research Service Reports On States Decoupling From Federal Estate Tax

2010.01.14: Webcast Participants Discuss Uncertainty Surrounding Estate Taxation

2010.01.14: Tax Court Decision by Judge Gerber: Julie Leigh Domeny v. Commissioner

2010.01.14: Tax Tip 2010-09: Top Ten Reasons to Visit IRS.gov

2010.01.14: IRS Newswire 2010-03: IRS Announces Streamlined and Simplified Notices to Taxpayers

2010.01.14: Tax Tip 2010-08: Ten Tax Topics for Taxpayers with Tots and Teens

2010.01.14: Joint Tax Committee Releases Report Concerning Individual and Social Security Taxes In Effect for 2010 and 2011

2010.01.14: Dow Jones Newswires: "US Rep. Rangel: Unsure If A Retroactive Estate Tax Will Be Passed"

2010.01.13: IRS Commissioner Doesn't Do His Own Taxes

2010.01.13: Conrad Teitell Calls For Estate Tax Fix

2010.01.13: Naomi G. Goldberg and Michael D. Steinberger: House-Passed Estate Tax Bill Doesn't Spell Relief For All

2010.01.13: Bobbi J. Bierhals and Terri C. Kandalepas: Roth IRA Conversion Rule Changes

2010.01.13: Washington Post: In Israel, a Tangled Battle Over The Papers of Franz Kafka

2010.01.13: Bloomberg Article: Retiree Annuities May Be Promoted by Obama Aides

2010.01.13: Informal Survey Suggests Retroactive Estate Tax Legislation in 2010

2010.01.13: Susan E. Budak and Susan N. Gary: "Legal and Accounting Challenges of Underwater Endowment Funds"

2010.01.13: WSJ: Democrats Weigh New Tax on Investment Income

2010.01.12: WSJ Article: Amid Estate Tax Repeal Debate, Business Owners Struggle With Estate-Tax Strategies

2010.01.12: Tax Notes Article by Mitchell M. Gans Examines the Constitutionality of Retroactively Imposing an Estate Tax

2010.01.12: Tax Tip 2010-07: Three Reasons to Prepare and File Your Taxes Electronically

2010.01.12: Professor Gerry W. Beyer: "Pet Trusts: Fido with a Fortune?"

2010.01.12: Letter to the Editor: Authors of CBPP Report Refute Critic's Claim

2010.01.12: WSJ Article: State Death Taxes Are the Latest Worry

2010.01.12: Edward McCaffery: "Through the Looking Glass: The Politics of Estate Tax Reform"

2010.01.12: eNews for Tax Professionals: Issue 2010-02

2010.01.12: NYT Article: A Bizarre Year for the Estate Tax Will Require Extra Planning

2010.01.12: A 90-minute CLE Audio Webcast/Phone Seminar: The Impact of Estate Tax Repeal - Going Blindly Where No One Else Has Gone Before

2010.01.12: Doctors Favor Postponing End-of-Life Conversations with Patients

2010.01.12: Tax Tip 2010-06: Eight Tips to Help You Choose a Tax Preparer

2010.01.11: eNews for Tax Professionals: Issue 2010-01

2010.01.11: January 20 National Legal Resource Center Webinar: Helping Difficult Clients

2010.01.11: PLR 201001003: IRS Grants Extension for Estate to Allocate Decedent's GST Exemption

2010.01.11: American Hospital Association Calls for Removal of Certain Tax Exemption Provisions From Healthcare Bill

2010.01.11: PLR 201001007: Disclaimer of Right to Receive Trust Distributions Does Not Constitute Taxable Transfer

2010.01.11: PLR 201001020: Scholarship Awards Are Not Taxable Expenditures

2010.01.11: Tax Provisions that Expired on December 31, 2009

2010.01.11: PLR 201001014: IRS Grants Executor Extension to Make Section 2032 Alternate Valuation Election

2010.01.11: PLR 201001022: Foundation That is Prohibited From Distributing Assets May Set Aside Funds

2010.01.11: FFIEC Issues Proposed Guidance to Federal Financial Regulatory Agencies on Reverse Mortgage Products

2010.01.11: IRS Issues Exempt Status Rulings

2010.01.11: Rev. Proc. 2010-9: IRS Updates Guidelines for Issuing Determination Letters, Rulings on Exempt Organizations

2010.01.10: ABA Tax Section Meeting On Estate Tax Repeal - Friday, Jan. 22, 2010, San Antonio

2010.01.09: Invitation to Join Disability Insurance Issues Task Force

2010.01.09: Tax Tip 2010-05: Choose the Tax Form that Best Fits Your Needs

2010.01.07: IRS GuideWire: Revenue Procedure 2010-13

2010.01.07: eNews for Small Business: Issue 2010-01

2010.01.07: Tax Tip 2010-04: Five Important Facts About Dependents and Exemptions

2010.01.07: Tax Notes Article by Nicola Toubia: "Firm Seeks Changes to Proposed Regs on Type III Supporting Organizations"

2010.01.07: Tax Notes Article by Simon Brown: "IRS Must Do More Targeted Research to Meet EO Needs, Says National Taxpayer Advocate"

2010.01.06: Tax Tip 2010-03: Eight Facts About Filing Status

2010.01.06: Tax Tip 2010-02: Five Filing Facts for Recently Married or Divorced Taxpayers

2010.01.06: Resources: Estate Planning in Light of the Repeal of the Estate Tax

2010.01.06: Tax Tip 2010-01: IRS Presents: Top Ten Tax Time Tips

2010.01.06: IRS to Answer Only 71% of Phone Calls This Year

2010.01.05: PLR 200953003: IRS Grants Extension to Allocate GST Tax Exemption

2010.01.05: PLR 2009: Gift Tax Consequences of Proposed Disclaimer

2010.01.05: PLR 200953001: IRS Denies Retroactive Consent to Change Measurment for Identifying Stock Based Compensation

2010.01.05: PLR 200953013: Income From Trust Created by State is Exempt

2010.01.05: PLR 200953005: Indebtedness is Secured by Property for Purposes of Excluding COD Income

2010.01.05: Tax Court Memorandum by Judge Michael B. Thornton: Walter Price v. Commissioner

2010.01.05: IRS to Regulate Tax Return Preparers

2010.01.04: David Cay Johnston: The Uncertain Future of the Estate Tax

2010.01.04: Letter to the Editor: Comment on CBPP Report

2010.01.04: Tax Notes: The Year in Review

2009.12.31: Sarah Johnson: Federal Estate Tax Repealed

2009.12.31: IRS Submits Forms and Regs for Office of Management and Budget Review

2009.12.31: Tax Court Memorandum by Judge Diane L. Kroupa: Estate of Paul Rule v. Commissioner

2009.12.31: Ring in the New Year With Changes to the Tax Code

2009.12.30: Lawyers Requests That Treasury Address Tax Treatment of Transfers in Trust

2009.12.29: Representative Camp Slams Dem's Tax and Spending Policies

2009.12.29: PLR 200952009: Fund's Investment Will Not Cause Variable Contract Holders to be Treated as Owners of Fund's Shares

2009.12.29: PLR 200952034: IRS Grants Trust Extension to take Charitable Deduction

2009.12.28: American Council for Capital Formation: Congress Should Pass Bipartisan Estate Tax Bill

2009.12.28: NY Times Op-Ed: An Estate Tax Mess

2009.12.24: Bill Introduced to Extend Expiring Tax Provisions

2009.12.24: Court Memorandum by Judge David Laro: "Estate of Kwang Lee v. Commissioner"

2009.12.23: Grassley Says Dems are Responsible for Failure to Pass Tax Extenders Bill

2009.12.23: Court Memorandum by Judge Paige Marvel: "Estate of Anne W. Morgens v. Commissioner"

2009.12.23: IRS Announces January AFRs

2009.12.23: IRS Allows Automatic Consent for Trustees Filing on Behalf of Blind Trusts

2009.12.23: Tax Notes Article by Victor Thuronyi: "Planning Tax Reform"

2009.12.23: Tax Notes Article by Michael Mooney: Charitable Planning and the Sale or Liquidation of a Corporation

2009.12.23: Retroactive Estate Tax May be Folded into Tax Reform Next Year

2009.12.22: Americans For a Fair Estate Tax Urges Extension of Estate Tax

2009.12.21: Steve Akers: Summary of Petter v. Commissioner, T.C. Memo 2009-820

2009.12.21: Steve Akers: FAQ on the Repeal of the Estate Tax

2009.12.21: Bessemer Trust to Host Estate Planning Conference Call - Jan 6 at 1pm EST.

2009.12.21: IRS Releases Introduction to Estate and Gift Taxes

2009.12.21: CBO Report: Taxation of Wealth Transfer Policy Options

2009.12.21: IRS Releases Guidance on Widely Held Fixed Investment Trusts

2009.12.18: Estate Tax Update:

2009.12.17: Estate Tax Expiration Emminent

2009.12.16: The Estate Tax: It's the Rate, Not the Exclusion That Counts

2009.12.16: Senate Will Try to Retroactively Extend the Estate Tax Next Year

2009.12.16: Senior Estate Tax Officer Gives Advice on Avoiding Audit

2009.12.16: Group of Wealthy Individuals Calls on Senate to Extend Estate Tax

2009.12.16: Estate Tax Update: Estate Tax Future Uncertain

2009.12.15: IRS Releases Instructions on E-Filing for Trusts and Estates

2009.12.15: House Bill Would Provide Tax Relief From Estate and Small Businesses Tax

2009.12.15: Tax Court Memorandum by Judge Halpern: Estate of Samuel P. Black v. Commissioner

2009.12.15: Estate Tax Close to Being Repealed as Scheduled

2009.12.14: Estate Tax Update

2009.12.14: PLR 200950032: IRS Rules That Modifications of Trust Will Not Disqualify Trust as a CRUT

2009.12.14: PLR 20095008: IRS Addresses IRA Distributions

2009.12.10: House Approves Tax Extenders Bill 241-181

2009.12.10: American Family Business Foundation: Estate Tax is Unnecessary

2009.12.09: Heritage Foundation: Tax Hikes Unnecessary for Extension of Current Policy

2009.12.09: Senator Schumer Unveils Madoff Investors' Tax Bill of Rights

2009.12.08: CRS Report: Estate Tax Legislation in 111th Congress

2009.12.08: Tax Court Memorandum by Judge Holmes: Estate of Anne Y. Petter v. Commissioner

2009.12.07: PLR 200949021: IRS Grants Extension to Allocate GST Exemption

2009.12.07: PLR 200949008: IRS Grants Extension to Allocate GST Exemption to Transfers to CRUTS

2009.12.07: PLR 200949006: IRS Grants Extension to Allocate GST to Trusts

2009.12.07: PLR 200949009: IRS Grants Extension For Certifying that Beneficiary is U.S. Citizen

2009.12.07: PLR 200949022: Extension of Time For Making Alternate Valuation Election

2009.12.07: PLR 200949012: Ownership and Tax Consequences of Proposed Trusts

2009.12.07: IRS Legal Memorandum: IRS Sale of Decedent's Interest is Valid

2009.12.07: Senate May Wait Until 2010 to Act on Estate Tax

2009.12.07: Steve Akers' Summary of Estate Christiansen v. Commissioner

2009.12.04: The Linton Case: Family LLC and the Step Transaction

2009.12.03: House Votes to Extend Estate Tax 225-200

2009.12.03: House Rules Committee Denies Consideration of Berkley-Brady Estate Tax Bill

2009.12.03: Center on Budget and Policy Priorities: Extending 2009 Estate Tax is 'More Than Reasonable'

2009.12.03: CRS Report: Estate Tax is Progressive But Undermined by Avoidance

2009.12.02: Seventh Circuit Reverses Tax Court's Ruling in the Kanter Case and Rules for Taxpayer

2009.12.02: Senators Seek to Index Estate Tax Exemption Levels to Inflation

2009.12.01: Groups Push For Farm Exemption From Estate Tax

2009.12.01: Case Law Now Available on Google Scholar

2009.12.01: UCLA Report Finds Disadvantages for Same-Sex Couples Under Estate Tax Law

2009.12.01: IRS Issues Correction in Final Regs on Postdeath Events and Valuation of Taxable Estate

2009.11.30: USDA Report Finds That Farms Have Lowest Tax Rates in a Decade

2009.11.30: House Bill Would Repeal New Estate Tax Carryover Basis Rules

2009.11.30: Senate Bill Would Permanently Extend 2009 Estate Tax Law

2009.11.30: Agriculture Lobbyists Seek Exemption for Farm and Ranch Land From Estate Tax

2009.11.30: IRS E-Mail Correspondence: Guidance on Taxation of Electing Small Business Trust

2009.11.30: PLR 200948001: IRS Comments on Treatment of Life Insurance Policies Owned by Partnerships and Trusts

2009.11.24: Tax Policy Center Releases Estimates for 2010 Estate Tax Distributions

2009.11.24: Ways and Means Committee Likely to Renew Full Set of Tax Extenders

2009.11.24: Heritage Foundation: Estate Tax a Killer for Family-Owned Businesses and Their Workers

2009.11.24: PLR 200947003: Extension Granted to Allocate GST Exemption

2009.11.24: IRS Announces Interest Rates Remain the Same for the First Quarter of 2010

2009.11.24: IRS Issues Proposed Regulations On Payment Card Transaction Reporting

2009.11.23: PLR 200947006: IRS Comments on Treatment of Life Insurance Policies Owned by Partnerships and Trusts

2009.11.23: PLR 200947021: Trust Income Exempt of Essential Government Function

2009.11.21: Tax Court Memorandum by Julian I. Jacobs: Estate of Gertrude M. Ball et al. v. Commissioner

2009.11.21: Steve Akers' Summary of Final Section 2053 Regulations

2009.11.18: IRS Submits Forms and Regs for Office of Management and Budget Review

2009.11.18: IRS E-Mail Correspondence: Guidance on Revocable Trust Question

2009.11.18: PLR200946027: Extension Granted to Treat Marital Trust as Separate Trusts

2009.11.18: PLR 200946001: Extension Granted to Allocate GSTT Exemption

2009.11.18: PLR200946028: Utility's Trust Income is Tax Exempt as Exercise of Essential Government Function

2009.11.18: PLR 200946010: Trust Income is Exempt as Exercise of Essential Government Function

2009.11.18: Eighth Circuit Memorandum Opinion by Judge Michael J. Melloy, "Estate of Helen Christiansen et al. v. Commissioner"

2009.11.18: Tax Notes Article by Jeremiah Coder examines the Renewed Focus the IRS is Putting on its Nonfiled Gift Tax Return Program

2009.11.13: November 18 IRS Webinar: E-File: Building the Case; A Panel Discussion with Tax Professionals

2009.11.13: IRS Information Letters: First-time Home Buyer Credit

2009.11.13: Tax Notes Article by Stephen B. Cohen: "Whom Do You Trust? A Reply to Prof. Kahn"

2009.11.11: PLR 200945011: IRS Rules on Tax Consequences of Proposed IRA Division

2009.11.11: PLR 200945003: Extension Granted to Allocate GSTT Exemption

2009.11.11: Tax Notes Article by William W. Beach: "Seven Reasons Why Congress Should Repeal, Not Fix, the Death Tax"

2009.11.09: The Wealth Strategies Journal Co-Hosts Its First Seminar with Sandford "Sandy" J. Schlesinger, a member of the Wealth Strategies Journal Advisory Board

2009.10.14: Brooke Astor's Son Guilty in Scheme to Defraud Her

2009.10.14: Deloitte Article: The Essential Tax and Wealth Planning Guide for 2010 - A year-round resource

2009.10.12: IRS Statement: "Memorandum Providing Interim Guidance on Gross Valuation Misstatements Penalty"

2009.10.12: IRS Letter Ruling: "Liquidating Trust Classification Granted"

2009.10.12: IRS Letter Ruling: "Extension Granted to Elect Out of Automatic Allocation of GSTT"

2009.10.12: IRS Letter Ruling: "Service Rules on Proper Treatment of Distributions from Descendent's IRA"

2009.10.12: IRS Letter Ruling: "Municipal Corporation's Trust Income Exempt As Exercise of Essential Government Function"

2009.10.08: Steve Akers' Summary of Estate of Murphy vs. United States, U.S. Dist. Ct. W.D. Ark. El Dorado Division, Case No. 07-CV-1013 (October 2, 2009)

2009.10.08: Seattle Area UBS Client Pleads Guilty to Filing a False Tax Return

2009.10.04: IRS Legal Memorandum: "Mitigation Provisions Will Not Permit Reopening of Tax Year for Refund"

2009.10.04: IRS Announces October AFRs

2009.10.04: Tax Notes Article by Prof. Wendy C. Gerzog: "Miller: Effective FLP Line Drawing"

2009.10.04: Tax Notes Article by Douglas A. Kahn: "Rudkin Testamentary Trust--A Response to Prof. Cohen"

2009.10.04: IRS Guidance by Ellen Fredel: "Attorney Endorses Earlier FBAR Comments, Suggests Other Changes"

2009.10.04: Court Memorandum by Judge Mary Ann Cohen: "Estate of Noordin M. Charania et al. v. Commissioner"

2009.10.02: IR-2009-087: Taxpayers Have Until Oct. 15 to File Extended 2008 Tax Returns; Offshore Voluntary Disclosures Also Due

2009.10.01: Steve Akers' Summary of Estate of Malkin v. Commissioner

2009.09.30: Joint Committee on Taxation: "Report on Tax Provisions under Proposed Obama Administration Budget for 2010"

2009.09.30: Court Memorandum by Judge Sidney R. Thomas: "Teruya Brothers Ltd. et al. v. Commissioner"

2009.09.30: IRS Final Regulations: "IRS Issues Final Regs on Disputing Gift Valuation Determination in Tax Court"

2009.09.30: IRS Final Regulations: "IRS Corrects Final Regs on Treatment of Controlled Service Transactions"

2009.09.30: Tax Notes Article by Philip R. West: "International Tax Questions for the Volcker Tax Reform Panel"

2009.09.24: Tax Notes Article by Joann M. Weiner: "It's Time to Adopt Formulary Apportionment"

2009.09.24: Tax Notes Article by Daniel N. Shaviro: "Moving to a Territorial System and Reforming the Corporate Tax"

2009.09.23: Tax Notes Article by H. David Rosenbloom: "Political Will Can Shore Up Tax Administration, Enact Reform"

2009.09.21: IRS Extends Deadline for Disclosing Hidden Offshore Accounts

2009.09.21: IRS Reported to Extend FBAR Filing Deadline to October 15

2009.09.19: Tax Notes Article by Joe Huddleston: "Adopt Formulary Apportionment and Combined Reporting"

2009.09.18: William C. Barrett: "Tax Policy Should Encourage U.S. Investment and Growth"

2009.09.18: IRS Administrative Ruling: "Property Transferred Before Death Not Subject to Step-Up Basis Rule"

2009.09.18: IRS Administrative Ruling: "Property Basis, Demolition Costs Recoverable as Offset Against Land Sale Proceeds"

2009.09.18: IRS Letter Ruling by Ronald J. Shoemaker: "On Initial Member's Death, Exempt Organizations Will Not Control Trust"

2009.09.18: PLR-140012-08: "Service Rules on Tax Treatment of Real Estate Interest Sale"

2009.09.17: TD 9461: Information Reporting for Discharges of Indebtedness

2009.09.17: Special Edition Tax Tip 2009-10: Ten Facts about the First-Time Homebuyer Credit

2009.09.17: PLR-153875-08: "Municipality's Insurance Trust Income is Excludable"

2009.09.17: PLR-100695-09: "Extension Granted to Apply for Certification of Historic Status"

2009.09.16: William J. Holloway: "Affirmation of Tax Court Decision"

2009.09.16: PLR-151406-08: "Extension Granted to Server Trust, Make Reverse QTIP Election"

2009.09.16: PLR-152218-08: "Service Rules on Gift, Estate, GST Tax Consequences of Proposed Trust Modification"

2009.09.16: PLR-127027-08: "Service Rules on Gift, GST Tax Consequences of Proposed Trust Determination"

2009.09.16: PLR-152630-08: Gain from Sale of Principal Residence Excludable From Income

2009.09.16: IRS Legal Memorandum: "Participants in Listed Transactions Had Disclosure Obligations"

2009.09.15: Nine Facts about the New Vehicle Sales and Excise Tax Deduction

2009.09.15: REG-127270-06: Damages Received on Account of Personal Physical Injuries or Physical Sickness

2009.09.15: California Court Bars Four Men from Promoting Alleged Stock-Loan Tax Fraud Scheme

2009.09.14: Life Settlements in the NY Times

2009.09.14: REG-136563-07: Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations

2009.09.14: Joint Committee On Taxation Summary of Tax Proposals in White House Budget Package

2009.09.12: CPA Jack Porter: "Confirming FBAR Deadlines and Addresses with the IRS"

2009.09.12: IRS Submits Forms and Regs for Office of Budget and Management Review

2009.09.08: U.S. Bankruptcy Court Memorandum by Terry L. Myers: "Stephan Dorral Miller et ux., No. 08-00192"

2009.09.04: Swiss Private Bank Advises Its Clients to Exit All Direct Investment in US

2009.09.04: Steve Akers' Summary of Keller v. US

2009.09.02: Report by the Tax Policy Center: "The Distribution of Federal Taxes, 2009-2012"

2009.09.02: Tax Court Memorandum by Joseph Robert Goeke: "Frank Sawyer Trust of May 1992 et al. v. Commissioner"

2009.09.02: Tax Court Memorandum by Thomas B. Wells: "Suzanne J. Pierre v. Commissioner"

2009.08.31: Court Memorandum by Judge John D. Rainey, "Rayford Keller et al. v. United States"

2009.08.31: Tax Policy Center Estimates 2012 Distribution of Federal Tax Rates

2009.08.31: Tax Policy Center Estimates Federal Tax Distribution Under Three Scenarios

2009.08.28: H.R. 3463 Would Permanently Repeal Estate Tax

2009.08.28: Tax Policy Center Estimates Effects of Extension of 2009 Estate Tax Rules

2009.08.28: Steve Akers' Summary of Pierre v. Commissioner, 133 T.C. No. 2 (Aug. 24, 2009)

2009.08.26: United States and Swiss Confederation Come to Agreement on UBS AG Case

2009.08.22: NYT Article: Rise of the Super-RIch Hits a Sobering Wall

2009.08.21: Former UBS Banker Sentenced to 40 Months for Aiding Billionaire American Evade Taxes

2009.08.21: New Hampshire, Massachusetts and Rhode Island Residents Arrested for Promoting and Using Tax Defier Schemes

2009.08.21: IRS Announces September AFRs

2009.08.21: Tax Notes Article by Lee. A Sheppard:"News Analysis: FBAR Filing For Trusts"

2009.08.20: Swiss Banking Executive and Swiss Lawyer Charged with Conspiring to Defraud the United States

2009.08.20: Tax Preparers Gone Bad: Fe S. Garrett

2009.08.17: American Solutions Report by Newt Gingrich:"Ensuring American Safety, Prosperity, and Freedom in the 21st Century"

2009.08.17: Tax Court Memorandum Opinion by Diane L. Kroupa: "Tax Court Lacks Jurisdiction Over Deficiency Notice Until Completion of Partnership-Level Proceedings"

2009.08.14: Tax Notes Article by Paul G. Hyman: "Individuals IRA Managment Disqualifies Funds from Bankruptcy Exemption"

2009.08.13: Tax Notes Report from IRS: "IRS Releases Domestic Asset/Liability Percentages for Foreign Life Insurance Companies"

2009.08.13: Tax Notes Article by Scott D. McClure, Steven E. Hollingworth, and Nicole D. Brown: "Courts to IRS: Ease Up on Conservation Easement Valuations"

2009.08.13: On the Web and In Print: The Paperless Office

2009.08.13: WSJ Article: Bid to Block Estate-Tax Repeal

2009.08.13: Federal Court Permanently Enjoins Founder of the "Global Prosperity" Tax Scheme

2009.08.12: Tax Notes Article by Martin A. Sullivan: "Economic Analysis: So 1980s: The Return of Nickel-and-Dime Tax Policy"

2009.08.12: Tax Notes Article by Lee A. Sheppard: "News Analysis: FBAR Filing for Hedge Funds"

2009.08.12: On the Web and In Print: "Tax Me," Some rich Americans tell Obama

2009.08.12: On the Web and In Print: Estate Planning in Washington D.C.

2009.08.11: FBAR Teleconference - August 20, 2009

2009.08.11: Life in the Solo Lane

2009.08.10: IRS Announcement 2009-62: Procedures for Section 509(a)(3) Supporting Organizations to Change Public Charity Classification

2009.08.10: Summer Tax Tip-2009-15: Eight Tips for Taxpayers Who Owe Money to the IRS

2009.08.10: Celebrities and Their Taxes: MC Hammer

2009.08.10: Celebrities and Their Taxes: Val Kilmer

2009.08.10: On the Web and In Print: US Corporate Tax Rate 2nd Highest In Industrialized World

2009.08.10: On the Web and In Print: Connecticut Enacts Pet Trust Statute

2009.08.10: On the Web and In Print: Myths Re Estate Tax

2009.08.10: On the Web and In Print: History of Estate + Gift Taxes

2009.08.09: WSJ Article: Whole Life Insurance on the Rise

2009.08.07: IRS Notice 2009-62: FBAR Extension for Certain Persons

2009.08.06: Tax Notes Article by Steve R. Akers: "ABA Members Seek Clarification Under Proposed Regs on Graduated Grantor Retained Annuity Trusts"

2009.08.06: Justice Department Seeks to Bar Couple's "Asset-protection" Scheme Allegedly Operated from Florida and Bahamas

2009.08.05: The End of Big Law?

2009.08.05: PLR 200931026: Extension Granted to Elect Out of Automatic Allocation GSTT

2009.08.05: PLR 200931011: Extension Granted to Allocate GSTT Exemption

2009.08.05: PLR 200931010: Extension Granted to Allocate GSTT Exemption

2009.08.05: PLR 200931009: Extension Granted to Allocate GSTT Exemption

2009.08.05: Chevy Chase Trust Issues Second Quarter 2009 Update

2009.08.04: Steve Akers' Summary of Heckerman v. U.S., U.S. Dist. Ct., W.D. Washington, Cause No. C08-0211-JCC (July 27, 2009)

2009.08.04: Celebrities and Their Taxes: Nicholas Cage

2009.08.04: Wisdom of Crowds Applied to Investing

2009.08.03: Reassessing Investors' Risk Tolerance

2009.08.03: IRS Estate & Gift Tax Program Working WIth States on Real Estate Transfers

2009.08.03: Tax Notes Article regarding IRS Regulation: "Proposed Regs Modify Circular 230 Rules on Contingent Fees"

2009.08.03: NYT Article: In Search of Competent (and Honest) Advisors; PWC Wealth Management Survey

2009.08.03: Celebrities Gone Bust: Annie Leibovitz

2009.08.02: Tax Notes Article by David D. Stewart: "U.S. May Accept Disclosure of Fewer Names in UBS Case"

2009.07.27: NYT Article: Wealth Matters - Teaching The Entitled Young the Financial Facts of Life

2009.07.27: Department of Justice: Two Cincinnati Area Dentists Charged with Tax Crimes

2009.07.27: Tax Correspondence: Attorneys Seek Clarification on FBAR Reporting Obligations

2009.07.27: Comments Sought on Trust Accumulation Distribution Tax Form

2009.07.27: Court Opinion: District Court Affirms Tax Liability Not Dischargeable in Bankruptcy

2009.07.26: Warren Buffet's Secret Millionaire's Club

2009.07.24: Tax Correspondence: EXPAT Group Calls on Presidential Task Force to Support Residence-Based Taxation

2009.07.24: Tax Correspondence: EXPAT Group Urges Treasury to Rethink FBAR Requirements

2009.07.24: Tax Court Decision: Couple Not Allowed to Deduct Interest on Life Insurance Policy Loan

2009.07.24: "CRFB Concerned About Pay-Go Bill Exemptions"

2009.07.24: Tax Notes Article by Sam Goldfarb: "House Passes Statutory Pay-Go Bill"

2009.07.24: IR-2009-66: Tax Preparer Review; Public Forums to Gather Input This Summer

2009.07.24: IRS Notice 2009-59: Listed Transactions

2009.07.24: IRS Notice 2009-55: Transactions of Interest

2009.07.24: Headliner Volume 271 is Now Available

2009.07.24: IRS Announcement 2009-67: Tax Breaks Still Available

2009.07.22: "NYSBA Members Seek Guidance on FBAR Filing Requirements"

2009.07.22: U.S. Eastern District Michigan Court Opinion: Individual was Responsible Person; Trust Fund Penalties Apply

2009.07.22: Tax Notes Article by Nicole Duarte: "TIGTA, Practitioners Push for Federal Preparer Identification Program"

2009.07.22: Tax Notes Article by Kristen A. Parillo: "Swiss Foreign Minister to Discuss UBS Case with Secretary of State Clinton"

2009.07.21: Steve Akers' Summary of Linton v. U.S.

2009.07.20: IRS Seeks Comments on Corporate Estimated Tax Form

2009.07.17: New Book: Crack the $$ Code: What Successful Men Know and You Don't (Yet)

2009.07.16: IR-2009-66: Tax Preparer Review; Public Forums to Gather Input This Summer

2009.07.16: Deloitte Article: IRS Insights: IRS Section 7525 Federally Authorized Tax Practitioner Privilege Upheld for Meeting Minutes and Hadwritten Notes

2009.07.15: ABA TAX SECTION COMMENTS ON ESTATE TAX REFORM

2009.07.15: Deliotte Special Report: Prescription for Change: Tax Issues in Health Care Reform

2009.07.14: United States and UBS File Joint Motion for Stay in Summons Enforcement Case

2009.07.13: Congressman Brady: "End 'Punitive' Real Estate Tax Policy"

2009.07.13: "IRS Issues SB/SE Interim Guidance on Procedures for Processing Estate Tax Deferred Payment Cases"

2009.07.13: IRS E-Mail Correspondence: "Service Says Debt Not Passive Asset of Decedent's Business"

2009.07.13: IRS E-Mail Correspondence: "Easement Contribution Can't Be Claimed as Charitable Contribution"

2009.07.13: PLR 200928013: "Service Rules on Estate, GST Tax Consequences of Proposed Exercise of Power of Appointment"

2009.07.13: PLR 200928043: Service Rules on Proper Treatment of Distribution From Decedent's IRA"

2009.07.13: "Citizens for Justice Analyzes High-Income Surtax Proposal to Fund Healthcare"

2009.07.13: "CRS Report Examines Patents on Tax Planning Methods"

2009.07.13: Tax Notes Correspendence: "Attorney Describes IRS Guidance on Foundations' Investments in LLCs"

2009.07.10: Tax Notes Correspondence: "Individual Points to Troublesome Aspects of Revised FBAR Form, Instructions"

2009.07.10: Tax Notes Correspendence: "CPA Suggests Ways to Improve Revised FBAR Form"

2009.07.10: "Justice Department Opposes UBS Motion for Information on Account Holders Discovered by IRS"

2009.07.10: American Family Business Foundation Report by Stephen J. Entin: "Economic Impact of the Estate Tax: Effects of Vaious Possible Reform Options"

2009.07.10: Center on Budget and Policy Priorities Report: "Reports Calling for Estate Tax Repeal Seriously Flawed"

2009.07.10: IRS Address Use of Bonds to Secure Estate Tax Payments

2009.07.10: H.R. 2658: Estate and Gift Tax Unified Credit Would Increase

2009.07.10: PLR 200925015: IRS Grants Extension to Allocate GSTT Exemption

2009.07.10: PLR 200927013: Service Addresses Tax Consequences of Reformation of Trusts

2009.07.10: PLR 200927022: Service Rules on Tax Treatment of Alaska Settlement Trust

2009.07.10: PLR 200927042: Sale of Land Holdings Not Self-Dealing

2009.07.10: PLR 200927040: Transfer of Securities to Exempt Trust Does Not Change the Basis of Securities

2009.07.10: Tax Court Decision: Couple Made Indirect Gifts to Children; Gift Tax Suit Dismissed

2009.07.10: Tax Notes Article by Wendy C. Gerzog: "Jorgensen: A Familiar FLP Story"

2009.07.09: Long Island Financial Advisory Firm Warns of Hidden Fees in 40l (k) and 403(b) Plans

2009.07.01: Michael Jackson's Will

2009.07.01: IRS Seeks Comments for Foreign Trusts, Gift Reporting Rules

2009.06.30: News Analysis by Lee A. Sheppard: "Tax Haven Apples and Oranges"

2009.06.30: Tax Notes Correspendence: CPAs Comment on Revised FBAR Form, Instructions

2009.06.30: Tax Notes Article by Kristen A. Parillo: "Hedge Fund, Private Equity Investors Must File FBAR, IRS Confirms"

2009.06.30: PLR 200926021: Extension Granted to Treat Marital Trusts as Separate Trusts, Make Reverse QTip Election

2009.06.25: TG-177: United States, Switzerland Agree to Increased Tax Information Exchange

2009.06.24: H.R. 2920: House Will Reinstitute Pay-Go Rule

2009.06.24: IRS Announces July AFRs

2009.06.23: PLR 200925008: IRS Grants Extension to Treat Marital Trust as Two Separate Trusts

2009.06.23: PLR 200925028: IRS Grants Extension to Couple to Allocate GSTT Exemption

2009.06.23: PLR 200925018: IRS Grants Extension to Allocate GSTT Exemption

2009.06.23: PLR 200925015: IRS Grants Extension to Allocate GSTT Exemption

2009.06.22: PLR 200925032: State Trust's Income is Exempt Because it Stems from Essential Government Function's Exercise

2009.06.22: PLR 200925003: Premium Payments under Trust and Partnership under Split-Life Insurance are not Gifts by Grantor

2009.06.22: IRS Announcement 2009-52: IRS Corrects Temporary and Final Regulations on Actuarial Tables

2009.06.22: IRS Announcement 2009-50: IRS Corrects Error in Proposed Regulations on Graduated Grantor Retained Annuity Trusts

2009.06.19: The Heritage Foundation Web Memo by Curtis S. Dubay: "The Death Tax: Another Obama Tax Hike Target"

2009.06.19: Tax Notes Article by Sam Goldfarb: "House Democrats Introduce Statutory Pay-Go Bill"

2009.06.15: IR-2009-60: Special Tax Break on New Car Purchases Available in States with No Sales Tax

2009.06.15: June 17 IRS Webinar: Disaster and Emergency Relief; Certificate of Completion for CPE Credit Available

2009.06.15: Steve Akers' Summary of Estate of Miller v. Commissioner, T.C. Memo 2009-119

2009.05.14: Chevy Chase Trust Issues First Quarter 2009 Update

2009.05.05: Warren Buffet + Bill Gates Discuss the Estate Tax

2009.04.29: CCH Tax News: House, Senate Reach Accord on FY10 Budget

2009.04.29: CCH Tax News: IRS Reminds Plug-In Vehicle Purchasers of Available Tax Credits (IR-2009-45)

2009.04.26: CCH Tax News: IRS Denial of Equitable Innocent Spouse Relief Reviewed Under De Novo Standard (Porter, TC)

2009.04.26: Revenue Procedure 2009-26: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability

2009.04.26: Notice-2009-41: Credit for Residential Energy Efficient Property

2009.04.23: Revenue Ruling 2009-12: Applicable Federal Interest Rates for May

2009.04.22: Tax Tip 2009-3: Seven Facts about the New Sales Tax Deduction for Vehicle Purchases

2009.04.22: CCH Tax News: IRS Awards Grants for Low Income Taxpayer Clinics (IR-2009-43)

2009.04.22: Seven Facts about the New Sales Tax Deduction for Vehicle Purchases

2009.04.21: Notice 2009-27: Premium assistance for COBRA benefits

2009.04.21: IR 2009 031: Visits to IRS.gov Up Sharply as Taxpayers Go Online to Get Tax Information

2009.04.17: TNT Reports: TPC Releases Estimates on Distribution of Gross Estate, Estate

2009.04.17: Tax Tip 2009-73: What Happens After I File?

2009.04.17: Tax Tip-2009-72: What to do if You Receive an IRS Notice

2009.04.17: ILM 200915035: Form is Not Considered Final Administrative Determination for Assessment Limitations Period

2009.04.17: Patent Application for Charitable Remainder Trust Investment System Published

2009.04.16: Steve Akers' Summary of Estate of Jorgensen, TC Memo 2009-66

2009.04.16: Tax Policy Center Examines Distribution of Estate Tax

2009.04.15: Senator Lisa Murkowski Introduces S. 798: Permanent Extension of Tax Treatment for Alaska Native Settlement Trusts

2009.04.15: TAX TIP 2009-57: Ten Tips for Deducting Charitable Contributions

2009.04.15: Tax Tip 2009-58: Do You Barter?

2009.04.15: IRS Tax Tip 2009-28: What to Do If You Are Missing a W-2

2009.04.15: PLR 200915017: Trust Income Exempt as Exercise of Essential Government Function

2009.04.15: PLR 200915016: Trust Income Exempt as Exercise of Essential Government Function

2009.04.15: IR-2009-032: IRS Grants Minnesota, North Dakota Flood Victims until May 15 To File Tax Returns, Make Payments

2009.04.15: IR-2009-034: IRS Seeks Nominations for Information Reporting Program Advisory Committee

2009.04.15: IR-2009-035: IRS Suspends Tax Practitioner for Failing To Provide Service Related to Offers in Compromise

2009.04.14: PLR 200915015: Trust Income Exempt as Exercise of Essential Government Function

2009.04.13: IR-2009-036: IRS Urges Taxpayers To e-file Extension Requests by April 15 Filing Deadline

2009.04.13: IR-2009-037: Credit and Debit Card Fees Related to Tax Payment are Deductible

2009.04.13: Rev Proc-2009-24: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability

2009.04.13: IR-2009-039: IRS Offers Tax Payment Options

2009.04.13: Tax Tip-2009-69: Need More Time to File?

2009.04.13: Tax Tip-2009-68: Payment Options

2009.04.10: Tax Foundation Survey Shows Majority of Americans Consider Taxes Too High

2009.04.10: Tax Policy Center Releases Estimates on Distribution of Gross Estate and Net Estate

2009.04.10: Tax Tip 2009-45: Can you Claim the Child Tax Credit

2009.04.09: Tax Tip 2009-44: Mortgage Debt Forgiveness

2009.04.09: Tax Tip 2009-43: Five Important Tax Credits

2009.04.08: Tax Tip 2009-42: How to Find Free Tax Services

2009.04.08: Tax Tip 2009-40: Free Tax Assistance for Members of the Military

2009.04.08: Madoff Position Summary

2009.04.08: Durbin Amendment Would Match Future Estate Tax Relief with Wider Tax Relief

2009.04.08: IRS Determines Trust and Beneficiaries Must Consent to Extension of Limitations Period

2009.04.07: IRS Addresses Taxation of Trust Partnership Items

2009.04.07: PLR 200914010: Trust Income is Exempt as Exercise of Essential Government Function

2009.04.07: PLR 200914009: Trust Income Exempt as Exercise of Essential Government Function

2009.04.07: Rev. Proc. 2009 22: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability

2009.04.07: IR-2009-30: Special Tax Break Available for New Car Purchases This Year

2009.04.07: House Budget Committee Chair John M. Spratt Jr. Praises House Passage of Budget Resolutions

2009.04.07: Senate-Passed Budget Changes Position on Estate Tax, Rallies Around Charitable Deductions

2009.04.07: CBPP Report Calls Estate Tax Amendment "Fiscally Irresponsible"

2009.04.06: Tax Tip 2009-65: Six Important Facts about Your Appeal Rights

2009.04.06: Tax Tip-2009-64: Seven Things to Know About the Taxpayer Advocate Service

2009.04.06: Tax Tip 2009-63: Nine Common Errors Made on Tax Returns

2009.04.05: How to hire--and get hired--in a recession

2009.04.04: Tax Tip 2009-59: IRS Tips on Preparing for a Disaster

2009.04.04: Tax Tip 2009-61: Top Ten Tips about IRA Contributions

2009.04.04: Tax Tip-2009-60: Six Important Facts about Tax-Exempt Organizations

2009.04.03: CCA_2009012208403537: IRS Advises that New Custodian of Trust Held by IRA Partners in a TEFRA Partnership Authorized to Sign a Consent Extending Statute of Limitations

2009.04.03: CCA2009011308080420: IRS Advises that IRC Sec. 6166(c) Can Be Used for Some But Not All Business Interests in Estate

2009.04.03: Tax Tip-2009-62: Top Ten Tips for Last Minute Filers

2009.04.02: TNT Letter to Editor by James Riordan Calls for Estate Tax Simplification

2009.04.02: Tax Notes Article by Wendy C. Gerzog: "College Savings Plans: Not Just for Education"

2009.04.02: Tax Notes Article by Jonathan Zhu, "Cross-Border Tax Issues Involving Single-Owner Grantor Trusts"

2009.04.01: IRS Advises on Closing Agreements for REITs

2009.04.01: PLR 200913002: IRS Rules on Income, GSTT Consequences of Proposed Trust Division and Modification

2009.04.01: PLR 200913001: IRS Rules that Loan to Alaskan Corporation Does Not Affect Trusts' Elections

2009.03.31: PLR 200910004: IRS Rules on Allocation of GSTT Exemptions

2009.03.31: PLR 200910003: IRS Rules on Trust Reformation

2009.03.31: PLR 200910002: IRS Rules on EGT Consequences of Split Dollar Arrangement

2009.03.31: PLR 200910019: IRS Grants Extension to Make QDOT Election

2009.03.29: HR 1040 Proposes Flat Tax, Referred to Committee

2009.03.29: IRS Provides Guidance Re Addition to Tax Penalties

2009.03.29: IRS Determines Maximum Value of Collateral Required for Section 6324A Lien

2009.03.29: IRS Concludes Estate Tax Deficiency Attributable to Closely Held Business May Be Paid in Installments

2009.03.28: Tax Court Holds Estate Includes Assets Transferred to Family Limited Partnership; Equitable Recoupment Applies

2009.03.18: Tax Tip 2009-49: Get Credit for Retirement Savings Contributions

2009.03.13: Tax Tip 2009-43:Five Important Tax Credits

2009.03.12: IR-2009-017: IRS Issues Winter 2009 Statistics Of Income Bulletin

2009.03.11: Tax Tip 2009-37: Five Facts about the Foreign Earned Income Exclusion

2009.03.10: IR-2009-013: New Withholding Tables Now Available on IRS.gov; Most Workers Will See Bigger Paychecks this Spring

2009.03.05: Tax Tip 2009-39:Checking the Status of Your Federal Tax Refund is Easy

2009.03.03: Senate Budget Committee Releases Analysis of President Obama's Fiscal 2010 Budget Proposal

2009.03.03: Tax Notes Article by Professor Joseph M. Dodge, "Replace The Estate Tax with a Realization Accessions Tax"

2009.03.03: Tax Tip 2009-38: What Every Parent Should Know about Child's Investment Income

2009.03.02: Warren Buffet's 2008 Annual Letter Published

2009.02.25: TD 9447: Automatic Contribution Arrangement Regulations

2009.02.25: New Withholding Tables Now Available on IRS.gov; Most Workers Will See Bigger Paychecks this Spring

2009.02.25: Tax Tip 2009-34:Gambling Winnings Are Always Taxable Income

2009.02.24: PLR 200908003: IRS Rules on GST Consequences of Terminating Distributions from Trust

2009.02.24: PLR 200908002: IRS Grants Extension to Sever Trust and Make Reverse QTIP Election

2009.02.24: Holland & Knight Host Webinar Follow the Money: The Path to Stimulus Money

2009.02.24: A 90-minute CLE Teleconference/Live Audio Webcast: This Treas. Reg. is Wrong! Substantive & Procedural Challenges & Standards of Review for Attacking Dept. of Treasury Tax Regs

2009.02.23: IRS Announces March 2009 AFRs

2009.02.23: FIN 2008-R011: Is a Company that Engages in Microfinance a Money Services Business?

2009.02.23: FIN 2008-R010: Is a Company that Engages in Operations as an Authorized Agent for Collection of Social Security and Veteran Benefits a Money Services Business?

2009.02.21: Notice 2009-19: Request for Public Comments Regarding Section 6050W of the Internal Revenue Code

2009.02.19: Tax Court Holds Couple Cannot Reduce Income by Trust Expenses or Gambling Losses

2009.02.17: Steve Akers' Heckerling Musings 2009

2009.02.17: IRS TD 9444: Final and Temporary Regulations Under Sections 367(a), 367(b), and 1248(a)

2009.02.16: Reznick Group Webcast:The American Recovery and Reinvestment Act of 2009

2009.02.16: IRS Tax Tip 2009-30:Offset Education Costs

2009.02.15: Online LL.M. Programs Cater to Busy Professionals

2009.02.15: IRS REG 147636-08: Transfers of Stock by US Person to Foreign Corporation

2009.02.15: IRS Tax Stats 2009-03: IRS Research Conference on Tax Compliance and Administration

2009.02.15: IRS Notice 2009-18: Supplements to Section 7520 Interest Rate Actuarial Tables

2009.02.15: Deloitte Webcast: Tax Implications of the 2009 American Recovery and Reinvestment Act

2009.02.15: IRS Revenue Procedure 2009-18: Nationwide Average Purchase Price for Residences

2009.02.15: IRS REG-138326-07: Conversion of Partnership Items and Non-Partnership Items

2009.02.13: IRS Tax Tip 2009-29: How to Correctly Claim the Recovery Rebate Credit on your 2008 Return

2009.02.13: IRS Notice 2009-18: Update for Actuarial Tables Under Section 7520

2009.02.12: New Q & A's on Preparing to File the New Form 990 Now Available

2009.02.12: Reqister Now for Spring Workshops for Small and Mid-Sized Exempt Organizations

2009.02.12: Chevy Chase Trust Issues Fourth Quarter 2008 Update

2009.02.11: Tax Notes Article by Richard Malamud Questions Batchelder's Estate Tax Article

2009.02.10: Tax Notes Article by Wendy C. Gerzog Discusses Hurford: Family Limited Partnership Practice Pointers

2009.02.10: IRS Seeks Comments on Regs on Abusive Transactions Involving Charitable Remainder Trusts

2009.02.10: ECC 200906050: Limitations Period Has Run for Recently Discovered Undisclosed Historic Gifts

2009.02.10: PLR 200906023: Extension Granted to Allocate GSTT (Generation-Skipping Transer Tax) Extensions

2009.02.10: PLR 200906008: Trust Distribution Qualifies for Charitable Contribution Deduction

2009.02.09: IRS Tax Tip 2009-26: Tax Benefits for Disabled Tax Payers

2009.02.08: IRS Announcement 2009-06: Information Reporting Required for Payment Card and Third Party Payment Network Transactions

2009.02.08: IRS Tax Stats 2009-02: 2006 Corporation Source Book

2009.02.08: IRS Notice 2009-17: New Requirements and Rules for Reporting Securities Transactions

2009.02.08: IRS Tax Tip 2009-25: What Income is Taxable?

2009.02.07: IRS Tax Tip 2009-23: Special Charitable Contributions for Certain IRA Owners

2009.02.07: IR 2009-012: IRS Seeks Members for Electronic Tax Administration Advisory Committee

2009.02.07: IRS Tax Tip 2009-21: Eight Reasons to Try E-File

2009.02.07: IRS Tax Tip 2009-22: the "What Ifs" of an Economic Downturn

2009.02.06: IRS Tax Tip 2009-24: Five Important Changes for Taxpayers

2009.02.06: IRS Notice 2009-16: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

2009.02.06: Trust is Granted Extension to Take Charitable Deduction

2009.02.06: Issuance of Endowment Shares to Trust will Not Create UBTI (Unrelated Business Taxable Income)

2009.02.05: Contribution of Decedent's Retirement Plan Benefits to IRA is Valid Rollover

2009.02.05: Senator DeMint Criticizes House Stimulus and Promotes Own Plan

2009.02.05: Charitable Beneficiary Designation of Deferred Compensation Does Not Preclude Corporate Deduction

2009.02.04: IRS Notice 2009-14: Guidance to Emergency Economic Stabilization Act of 2008, P.L. 110-343

2009.02.04: Tax Notes Article by Lily L. Batchelder Makes Suggestions for Estate Tax System

2009.02.04: Tax Notes Article by Roberton Williams Examines Obama's Tax and Stimulus Plans

2009.02.04: Tax Notes Article by John R. Luckey Updates Report on History of Estate Tax

2009.02.03: PLR 200905027: Trust Granted Extension to Claim Charitable Deduction

2009.02.03: PLRs 2000905030 + 200905031: Issuance of Endowment Shares to Trust Doesn't Create UBTI

2009.02.03: PLR 200905016: Charitable Beneficiary Designation of Retirement Plan Doesn't Preclude Corporate Compensation Deduction

2009.02.03: PLR 200905040: IRS Rules Contribution of Decedent's Benefits to IRA is Valid Rollover

2009.02.01: IRS News 2009-9: Free Tax Help Available Nationwide

2009.02.01: IRS Tax Stats 2009 - 01: Individual Income Tax Data of Taxpayers with the Top 400 Adjusted Gross Income

2009.02.01: IR 2009-7: Taxpayers in Four States File with Different Centers this Year

2009.01.31: Nationalization Gets a New, Serious Look

2009.01.31: Senate Confirms Geithner for Treasury

2009.01.31: IRS Tax Tip 2009-20: Tips on the Earned Income Tax Credit

2009.01.31: IRS News 2009-011: For Many Investors, Year-End Forms to Arrive Later

2009.01.30: CBPP Examines Cost of Estate Tax Repeal

2009.01.30: IRS News 2009-008: IRS and Partners Mark EITC Awareness Day; EITC Could Mean Bigger Refunds for Millions of Taxpayers

2009.01.30: CCH Tax News: Economic Bill Passes Without GOP Support

2009.01.30: Fed Prepared to Purchase Treasurys, Keep Rates Steady; Fed Press Release: Target Range Set for Federal Funds

2009.01.29: IRS Tax Tip 2009-18: IRS Publication 17 - the IRS Instruction Manual

2009.01.29: IRS Special Edition Tax Tip 2009-2: Avoiding Errors on the Recovery Rebate Credit

2009.01.29: IRS Tax Tip 2009-16: Electronically Filing Federal Tax Returns

2009.01.29: IRS Tax Tip 2009-19: Direct Deposit Puts Your Money In Your Pocket...Faster

2009.01.29: IRS Notice 2009-15: Determination of Credit Rates

2009.01.28: IRS Tax Tip 2009-17: Tax Tips for Recently Married or Divorced Taxpayers

2009.01.28: Rev. Proc. 2009-16: Guidance for Section 3081 of Housing & Recovery Act

2009.01.28: IRS Fact Sheet 2009-08: Tax Law Changes Related to National Disaster Relief

2009.01.28: IRS Tax Hints for Professionals: New Issue Available

2009.01.28: IRS Tax Tip: Tips to Avoid Errors on Recovery Rebate Credit

2009.01.27: IRS: Revenue Procedure 2009-16 - § 168(k)(4) Election

2009.01.27: IRS Tax Tip: Change of Address

2009.01.26: IRS: Correction of Notice 2009-15

2009.01.26: IRS Tax Tip: Free IRS Forms and Publications

2009.01.25: Deloitte Webcast: Foreign Withholding and Information Reporting

2009.01.25: IRS: Notice 2009-15 - Credit Rates on Tax Credit Bonds

2009.01.25: IRS: Recent Announcements for Small Businesses

2009.01.24: IRS: Tax Changes, Credits, and More

2009.01.24: SBTV.com Expands Tax News

2009.01.22: IRS Tax Tip: Increase Employee Take-Home Income at No Extra Cost

2009.01.22: National Taxpayer Advocate's 2008 Annual Report

2009.01.21: Correcting Errors Made Easier With New Form 941-X

2009.01.21: Ernst & Young: Insurance Industry Studies

2009.01.17: TD 9443: Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action

2009.01.17: Revenue Ruling 2009-04: Dubai Mercantile Exchange Qualified Board/Exchange

2009.01.17: Revenue Ruling 2009-05: Various Prescribed Rates for Federal Income Tax Purposes

2009.01.17: REG-116699-07: Highway Use Tax; Sold Vehicles and Electronic Filing

2009.01.17: IRS Tax Tip 2009-10: File Prior Year Return Now

2009.01.15: Demand for Accountants to Remain Strong in 2009

2009.01.15: TARP II: Proposed Congressional Amendments to TARP

2009.01.15: President Bush Requests Authorization to Use Second Half of $700 Billion Financial Bailout Fund

2009.01.15: Deloitte Webcast: State Income Apportionment - What Lies Ahead?

2009.01.15: Deloitte Webcast: International Financial Reporting Standards: Why Private Companies Should Take Note

2009.01.15: Deloitte Webcast: Claiming Large Losses, Including NOLs, and Defending Your Position

2009.01.15: 2009 IRS E-File Opens with New Features to Help Speed Refunds

2009.01.13: Notice 2009-1: Special Rule for Section 529 Plans for 2009

2009.01.13: Deloitte Webinar: Federal Tax Proposals - What Lies Ahead for Real Estate?

2009.01.13: Closely Held Businesses: Internal Controls in Tough Economic Times

2009.01.13: Forbes - Mutual Respect

2009.01.13: IRS Tax Tip 2009-07: IRS Advice Re Selecting Tax Preparers

2009.01.12: Estate Tax Repeal Developments

2009.01.10: Pressured by IRS, UBS Closes Secret Bank Accounts

2009.01.09: Notice 2009-09: Required Minimum Distributions for 2009

2009.01.09: OUT WITH THE OLD...

2009.01.08: National Taxpayer Advocate Urges Tax Simplification and Compassionate Treatment of Taxpayers Hit by Recession

2009.01.08: Notice 2009-08: Interim Guidance Under IRC Sec. 457A

2009.01.07: IRS Takes Steps to Help Financially Distressed Taxpayers

2009.01.07: Final 2008 Forms 990 and 990EZ Available

2009.01.06: Notice 2009-01: 529 Plans

2009.01.06: Rev. Proc. 2009-14: Closing Agreements

2009.01.06: TD 9441: Temporary Regs Address Cost Sharing Arrangements

2009.01.05: Deloitte Webcast: Economic Cycle Planning - HR Decision Making in a Down Economy

2009.01.05: Deloitte Webcast: Franchise Taxes - Who Needs Income to Owe the State?

2009.01.05: Notice 2009-07: Transaction of Interest - Subpart F Income Partnership Blocker

2009.01.05: Notice 2009-05: IRS Guidance Under Preparer Penalty Modification in Tax Extenders and AMT Relief Act of 2008

2009.01.05: IRS Tax Talk Today - Getting Ready for the 2009 Tax Filing Season

2009.01.05: Recovery Rebate Credit

2009.01.05: Earned Income Tax Credit ("EITC") Compliance Program

2009.01.05: When the Going Gets Tough the Tax Lawyers Get Busy

2008.12.31: Steve Akers' Summary of Estate of Thelma G. Hurford

2008.12.30: Rev. Proc. 2009-13 - Procedure for Electing Out of Form 944

2008.12.30: Proposed Regs: Transactions Involving Disregarded ENtities Considered in Financing Arrangement Determinations

2008.12.29: Temporary Regs - Employment Tax Returns

2008.12.29: US/Germany Arbitration of Tax Disputes

2008.12.29: Proposed Regs: Section 6707 and the Failure To Furnish Information Regarding Reportable Transactions

2008.12.28: 529 Plans

2008.12.28: Amounts of Income Exempt from Levy in 2009

2008.12.28: Spousal Lifetime Access Trusts

2008.12.19: IRS January Tax Talk Today Focuses on Filing Season

2008.12.18: Tax Developments - Rev Rul 2009-02 Permitted Disparity in Employer-Provided Contributions or Benefits

2008.12.18: IRS Announces January 2009 AFRs

2008.12.17: Proskauer Rose Seminar on Bernard Madoff Case

2008.12.17: Tax Return Preparer Penalties - Guidance Update

2008.12.16: IRS Issues Lien Relief for Homeowners Trying to Refinance, Sell

2008.12.15: New Tax Treaties and New Tax Treaty Protocol

2008.12.12: Senate Passes HR 7327 - The Worker, Retiree, and Employer Recovery Act of 2008

2008.12.12: Relief from Immediate Compliance with 2009 Section 403(b) Requirement

2008.12.12: House Approves Suspension of RMD Excise Tax

2008.12.12: Notice 2008-115 - IRS Extends Reporting + Withholding Transition Rules for Nonqualified Deferred Comp Plans

2008.12.12: Notice 2008-116 Provide Interim Guidance on Section 67 Limitations on Trusts & Estates

2008.12.12: E&Y Webcast - "Post-presidential election tax update: what's next?

2008.12.09: FinCEN Announces Release of Manual to Aid Examiners of Money Services Businesses

2008.12.09: IRS Offers Tips for Year-End Donations

2008.12.08: US and Liechtenstein Sign Tax Information Exchange Agreement

2008.12.07: Notice 2008-113 Allows Corrections of 409A Failures

2008.12.02: "2008 Year-End Tax Planning" Posted on Wealth Strategies Journal 2.0

2008.12.02: IRS Issues Notice Re Intermediary Transaction Tax Shelters

2008.12.01: Rev Rul Provides 1274A Inflation Adjusted Amounts

2008.12.01: Notice 2008-109 Provides Info on Disaster Areas

2008.12.01: Notice 2008-108 Contains 2008 Cumulative Changes in Plans

2008.12.01: Heartland Disaster Relief Act Enacted

2008.12.01: IRS Makes Statistics of Income Bulletin Available Online

2008.12.01: IRS Announces New Standard Mileage Rates

2008.11.19: NYSBA Issues Tax Report Re Private Trust Companies

2008.11.19: IRS Announces December 2008 AFRs

2008.11.19: 2008 IRSAC Report Made Available at Public Meeting

2008.11.17: USDC SD Ohio Holds Estate Entitled to Refund Due to Informal Claim Doctrine

2008.11.17: IRS Notice 2008-103 Contains Changes to 2009 SSN Contribution and Benefit Base

2008.11.13: IRS Fact Sheet Helps Small Businesses Avoid Incorrect Retirement Plan Deductions

2008.11.12: "Managing Retirement Portfolio Withdrawals in Turbulent Times: Precautionary Savings, Investment Reserves and Mid-Term Adjustments" Posted on Wealth Strategies Journal 2.0

2008.11.10: New Article Posted on Wealth Strategies Journal 2.0

2008.11.10: IRS Issues Final Regs Re Info Reporting on Employer Owned Life Insurance Contracts Under Section 6039I

2008.11.04: IRS Tax Stats for 2007 Filing Year

2008.11.04: Individual Entitled to Deduction for Rehabilitative Alimony

2008.11.04: IRS Identifies New Transaction of Interest Involving Charitable Remainder Trusts (Notice 2008-99)

2008.10.29: IRS Issues Final Regs Re Treatment of Open Account Debt Between S Corp Shareholders and S Corp

2008.10.29: Tax Return Copy Rate Increases

2008.10.29: 2009 Inflation Adjustments Widen Tax Brackets and Expand Tax Benefits

2008.10.29: 2008 IRPAC Report Made Available

2008.10.28: 10th Circuit BAP Denies Bankrtupcy Trustee Motion for Turnover of Tax Refund

2008.10.28: Sage Financial Management Group Issues 3rd Quarter Market Report

2008.10.27: FinCEN Releases Issue 14 of The SAR Activity Review

2008.10.27: Chevy Chase Trust Issues Third Quarter 2008 Update

2008.10.25: FinCEN Proposes Regulatory Simplification

2008.10.25: 9th Circuit Holds Owner of Single Member LLC Liable for Unpaid Employment Taxes

2008.10.22: Steve Akers' Summary of Bianca Gross v. Commissioner

2008.10.22: Push for Second Stimulus Package Gains Momentum

2008.10.22: IRS Chief Counsel Notice Explains How to Determine Whether Certain Cases Qualify for Small Tax Case Status

2008.10.21: IRS Notice 2008-102 Contains Cost of Living Adjustments Effective January 1, 2009

2008.10.21: Tax Court Holds Couple Liable for Additional Penalties for Failure to Consult Tax Expert

2008.10.21: Tax Court Holds Disputed Funds Represent Estate Tax Payment Considered in Calculating Refund

2008.10.21: Practitioners Filing Power of Attorney Must Undergo Tax Check

2008.10.14: New Articles Posted on Wealth Strategies Journal 2.0

2008.10.07: Trust Conversion Will Not Trigger Realization of Gain or Loss

2008.10.07: IRS Rules on Non-Zero Inclusion Ratio

2008.10.07: IRS Revokes Tax-Exempt Status of Trust

2008.10.06: Service Rules Successor Liability Applies to Corporation's Federal Tax Liability

2008.10.06: IRS Deletes Organizations from Charitable Donee List

2008.10.06: National Taxpayers Union Foundation Estimates Candidates' Spending Plans Cost

2008.10.06: HR 7083 to Enhance Charitable Giving Incentives

2008.10.01: Disclaimers Qualified Under Section 2518

2008.09.26: Tax Policy Center Estimates Effects of Energy and Tax Extenders Act of 2008 on Individual Income Tax

2008.09.26: Senator Jim DeMint Outlines Economic Growth Plan

2008.09.26: House Ways and Means Committee Issues Summary of Renewable Energy and Job Creation Tax Act of 2008

2008.09.26: Joint Committee on Taxation Estimates Cost of Renewable Energy and Job Creation Tax Act of 2008

2008.09.26: Joint Committee on Taxation Releases Technical Explanation of Renewable Energy and Job Creation Act of 2008

2008.09.25: Joann Weiner from Tax Analysts Inteviews Daniel Luthi from the OECD

2008.09.25: Senate Finance Committee Announces Passage of Baucus-Grassley Tax Legislation

2008.09.25: Congressional Research Service Examines Tax Basis

2008.09.22: Disclaimers Aren't Transfers Subject to Gift Tax

2008.09.22: Switzerland Takes Steps to Make Financial Center More Comepetitive

2008.09.22: Swiss Banking Group Chair Says Switzerland Should Not Criminalize Tax Evaision

2008.09.22: IRS Agrees to Credit Responsible Persons for Trust Fund Payments Made by Employer

2008.09.22: US District Court Affirms Bankruptcy Court's Decision Not to Apply the Doctrine of Marshaling

2008.09.21: US District Court Permanantly Enjoins Individual from Preparing Tax Returns

2008.09.21: District Court Denies Government's Motion for Summary Judgement for Judicial Sale of Property

2008.09.21: Joint Committee on Taxation Estimates Cost of Energy Improvement and Extension Act of 2008

2008.09.21: Joint Committee on Taxation Estimates Cost of Tax Extenders and AMT Relief Act

2008.09.21: Applicable Rates for October 2008 Announced

2008.09.21: US Billionaire Sues UBS for Fraud

2008.09.21: Treasury Associate Tax Legislative Council Explains IRS's Decision to Excuse AHYDO Rules

2008.09.18: Proposed Federal Legislation that Might Affect State and Local Tax Revenue

2008.03.16: Auction-Rate Securities Wealth Transfers?

2007.12.06: IRS Announces Groundbreaking OPR Settlement with Attorneys

2007.12.05: On the Web & In Print

2007.12.05: The Treasury's Office of Tax Analysis Releases Paper on Gift Tax

2007.12.04: On the Web & In Print

2007.12.02: IRS Issues Fall 2007 Statistics of Income Bulletin

2007.11.29: On the Web & In Print

2007.11.28: Interest Rates Drop for the First Quarter of 2008

2007.11.28: On the Web & In Print

2007.11.27: On the Web & In Print

2007.11.26: IRS Rules in PLR on EGT Consequences of Trust Conversion

2007.11.26: IRS Rules in PLR that Trust is Valid CLAT

2007.11.26: IRS Rules in PLR on EGT Consequences of Split Dollar Life Insurance

2007.11.26: IRS Rules in PLR that ILIT Beneficiaries Lack Incidents of Ownership

2007.11.26: IRS Analyzes Issues Re Taking Stock as Collateral for Estate Tax Lien

2007.11.26: Text of Public Hearing on Proposed Section 67 Regulations Available

2007.11.26: Applicable Federal Rates for December 2007 Announced

2007.11.21: IRS Reminds Charities and Churches of Political Activity Ban

2007.11.20: IRS Official Discusses the Service's Proposed Initiatives Related to Donor-Advised Funds and Supporting Organizations

2007.11.19: Lower Marketability Discounts In The Offing (As the SEC Shortens Rule 144 Holding Period)?

2007.11.09: ABA Real Property, Trust and Estate Law Section Provides Detailed Comments on Section 67 Limitation on Estates and Trusts

2007.11.09: IRS CID Wants Publicity

2007.11.07: CRS Issues Report on Tax Strategy Patents

2007.11.07: Tax Court Holds Trust Distribution Is Taxable Income

2007.11.07: Tax Notes Article by Wendy Gerzog on the Valuation of Art for Estate Tax Purposes

2007.11.07: Reports on Charles Morris's Statements at the California Tax Bar conference

2007.11.07: Tax Notes Article by Aviva Aron-Dine on the Proposed Unlimited Estate Tax Farmland Exemption

2007.11.06: Guidance Projects Involving Estate Tax in Development

2007.11.06: IRS Rules on GST Consequences of Trust Distributions

2007.11.06: IRS Rules Property Disclaimed Qualifies for Charitable Deduction

2007.11.06: IRS Rules Gain From Post-Death Property Sale Is Not IRD

2007.11.06: IRS Rules on CRUT Division

2007.10.30: IRS Grants Relief to California Wildfire Victims

2007.10.30: IRS Issues Interim Guidance for Section 6166 Estate Tax Deferred Payments

2007.10.23: On the Web & In Print

2007.10.22: IRS Grants Extension to Treat Marital Trusts as Separate Trusts

2007.10.22: IRS Rules on Trust Division

2007.10.20: Ninth Circuit Affirms Estate Entitled to Section 2056(a) Marital Deduction

2007.10.20: Panel on the Nonprofit Sector releases Report "Principles for Good Governance and Ethical Practice: A Guide for Charities and Foundations"

2007.10.18: On the Web & In Print

2007.10.18: 2008 Inflation Adjustments Widen Tax Brackets

2007.10.18: IRS Warns Taxpayers About Trusts Sold as Welfare Benefit Funds

2007.10.17: On the Web & In Print

2007.10.16: NYC Bar Submits Comments on Gift Tax Consequences of Trust Distribution Committee

2007.10.15: TNT Reports White & Case Follows-Up on Meeting Re Categorization of Guernsey as Tax Haven

2007.10.11: On the Web & In Print

2007.10.11: TNT: OPR Director Offers Warning for Appraisers

2007.10.10: Procedure for Online EINs Modified

2007.10.10: Tax Notes Article by Richard Dees on Strangi and Other Cases Relating to Section 2036

2007.10.10: ABA RPTE Section Submits Comments on Section 1361 ESBTs

2007.10.09: ABA Tax Section Submits Comments on Circular 230 Monetary Penalties

2007.10.09: ABA RPTE EGT Committee Submits Comments on IRS Rulings Re Trusts Using Distribution Committees

2007.10.09: IRS Grants Estate and Gift Tax Related Extensions

2007.10.09: IRS Issues PLR Ruling on Treatment of IRA Division

2007.10.05: Discussion Draft of UPC Amendments Issued

2007.10.05: Wall St.J: Behind London's Boom, Billionaires From Abroad

2007.10.05: IRS Seeks Comments on Final QTIP Regs

2007.10.05: Senator Kyl Announces Promise by Senator Baucus that Senate Finance Committee Will Consider Permanent Estate Tax Relief in Early 2008

2007.10.05: Lawmakers Submit Comments on IRS Notice 2007-21

2007.10.05: House Approves Mortgage Debt Tax Relief Bill

2007.10.04: US District Court for Eastern District of Pennsylvania Finds Trust Fund Penalty Not Discharged by Bankruptcy

2007.10.04: google5ea0afdd9f78831e.html

2007.10.02: Tax Notes Article by Wendy Gerzog on Estate of Roski v. Commissioner

2007.10.02: New CBPP Publication on Argues Against Unlimited Estate Tax Exemption for Farms

2007.10.02: S. 1994 Would Exempt Certain Farmland From Estate Tax

2007.10.01: On the Web - Five Tax Cases in Supreme Court's New Term

2007.10.01: TIGTA Report Makes Recommendations for Estate Tax Collection Process

2007.10.01: Type III Supporting Organization - Advance Notice of Proposed Rulemaking

2007.08.17: IRS Notice 2007-73 - Transaction of Interest - "Toggling" Grantor Trust Transactiosn

2007.08.17: IRS Notice 2007-72 - Transaction of Interest - Contribution of Successor Member Interest

2007.08.14: Tax Notes Article by Richard Dees on Strangi and Other Cases Relating to Section 2036

2007.08.14: ABA Panel "Patenting Tax-Related Inventions: What's All the Fuss About?"

2007.08.14: US Dist. Court rejects 44% discount for fractional interest in art - Stone v. United States (Aug. 10, 2007)

2007.08.13: DTR Reports IRS Intensifying Scrutiny of Offshore Accounts

2007.08.11: Business Week Article on HEET Trusts

2007.08.09: May/June 2007 Issue Posted

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