Joshua Tree Enterprises

Sign Up for Newsletter

Recent Assets

  • page0002.jpg
  • page0001.jpg
  • Capture2.JPG
  • Capture1.JPG
  • Screen Shot 2012-11-13 at 4.30.10 PM.png
  • Screen Shot 2012-11-13 at 4.29.49 PM.png
  • Screen Shot 2012-11-13 at 4.29.18 PM.png
  • Screen Shot 2012-11-13 at 4.28.50 PM.png
  • Untitled5.png
  • Untitled4.jpg

Find recent content on the main index or look in the archives to find all content.

Eight Realities of Family Business Succession

|

Eight Realities of Family Business SuccessionCopyright, 2013. John J. Scroggin, AEP, J.D., LL.M., All Rights Reserved."...but in this world nothing can be said to be certain, except death and taxes."Ben Franklin Many entrepreneurs intend to pass the family business to...

Continue reading "Eight Realities of Family Business Succession"

UPDATE ON BUDGET BILL: New York on the Cusp of Dramatic Changes

|

UPDATE ON BUDGET BILL: New York on the Cusp of Dramatic ChangesSharon L. KleinManaging Director of Family Office Services & Wealth StrategiesWilmington Trust, N.A.520 Madison Avenue33rd FloorNew York, NY 10022Phone: 212.415.0531Fax: 212.415.0514Email: sklein@wilmingtontrust.comFollowing negotiations among the Governor's office, the Assembly...

Continue reading "UPDATE ON BUDGET BILL: New York on the Cusp of Dramatic Changes"

Attorney Fees and Fiduciary Commissions for Estate Administration

|

ATTORNEY FEES AND FIDUCIARY COMMISSIONS FOR ESTATE ADMINISTRATIONFrank S. Berall1. INTRODUCTION        This article deals with the payment of fiduciary and attorney fees in probate practice and in the administration of estates and trusts. It focuses on the evolving changes...

Continue reading "Attorney Fees and Fiduciary Commissions for Estate Administration"

The Estate AnalystMarch 2014Probating an iPhone Will; Revisiting 2009; The Bobrow 700Stealing van GoghRobert L. Moshman, Esq.Is an iPhone message a valid Will? Why do the President's budget proposals keep returning the transfer taxation to 2009 standards...but not until 2018? What...

Continue reading "Estate Analyst -- Probating an iPhone Will; Revisiting 2009; The Bobrow 700"

Back to the School of Hard Knocks:Thoughts on the Initial Estate Planning Interview-RevisitedByL. Paul Hood, Jr., Esq.Director of Planned GivingThe University of Toledo FoundationToledo, OhioThe author wrote and published this article many years ago. [1] Since he originally published the...

Continue reading "Back to the School of Hard Knocks: Thoughts on the Initial Estate Planning Interview - Revisited"

UPDATE: Governor Cuomo Proposes Massive Overhaul of NY Tax System

|

UPDATE: Governor Cuomo Proposes Massive Overhaul of NY Tax SystemSharon L. KleinManaging Director of Family Office Services & Wealth StrategiesWilmington Trust, N.A.520 Madison Avenue33rd FloorNew York, NY 10022Phone: 212.415.0531Fax: 212.415.0514Email: sklein@wilmingtontrust.comThe Assembly and Senate released their so-called one-house budget bills...

Continue reading "UPDATE: Governor Cuomo Proposes Massive Overhaul of NY Tax System"

Federal Estate Tax Planning for Same Sex Couples

|

Federal Estate Tax Planning for Same Sex CouplesBy: Alan S. Gassman, Esq. and Danielle Creech, Esq.FEDERAL ESTATE TAX PLANNINGFor more affluent married couples federal income, estate and gift tax planning will providethe most important financial differences when a couple decides...

Continue reading "Federal Estate Tax Planning for Same Sex Couples"

Tax Court hammers couple DESPITE explicit IRS rollover guidance allowing transactionBy Ed Morrow, J.D., LL.M., MBA, CFP®, RFC®In Bobrow v. Commissioner (TC Memo 2014-21), the tax court laid down the gauntlet regarding multiple 60 day IRA rollovers, threatening what may be thousands...

Continue reading "Tax Court Hammers Couple DESPITE Explicit IRS Rollover Guidance Allowing Transaction"

Do You Have a CDA Plan?

|

DO YOU HAVE A CDA PLAN?David Shayne Sarah ButtersMore and more today, we have online accounts. We pay our bills, send and receive email, subscribe to publications, store photos and use the web to keep track of our bank and...

Continue reading "Do You Have a CDA Plan?"

Exploiting DSUE Portability

|

The Estate AnalystFebruary 2014Exploiting DSUE PortabilityRevenue Procedure 2014-18&Mysteries of the Wang EstatesRobert L. Moshman, Esq.Should a portability election be filed for the estate of every first spouse to die? What if the joint marital estates are relatively small?Is there a...

Continue reading "Exploiting DSUE Portability"