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IRS Fact Sheet – 2016 Tax Changes

Three Extra Days to File and Pay

Taxpayers will have until Tuesday, April 18, 2017 to file their 2016 returns and pay any taxes due. That’s because of the combined impact of the weekend and a holiday in the District of Columbia. The customary April 15 deadline falls on Saturday … Continue reading

IRS News Report: Who Will Prepare Your Tax Return?

As the start of tax filing season approaches, the Internal Revenue Service is reminding taxpayers to start thinking about who will prepare their 2016 federal tax return. The IRS notes that it will begin processing tax returns on Monday, January 23. Many software companies and tax professionals will accept and … Continue reading

Maintaining Flexibility in Shifting Estate Planning Landscape, from Bernstein Wealth Management

Bernstein Wealth Management has made available it’s publication, “Jack Be Nimble: Maintaining Flexibility in a Shifting Estate Planning Landscape.”  The Abstract is as follows:

Changing estate tax laws, fluctuating income tax rates, and shifting IRS regulations are challenging estate planners to draw and redraw the road map for enhancing their

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Non-Charitable Purpose Trusts: Past, Present, and Future by Richard C. Ausness

Richard C. Ausness has made available his article, “Non-Charitable Purpose Trusts: Past, Present, and Future”, published in the Real Property, Probate and Trust Law Journal, Vol. 51, No. 2, 2016.  The Abstract is as follows:

This Article focuses on non-charitable purpose trusts and how they enable estate planners to better

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By Regina A. DeMeo: 3 Great Take Aways From Divorce

Imagine that one day someone tells you that you have to find a new place to live relying on only half your household income, while at the same time your assets are reduced by 50%. Be honest, no matter who you are that’s going to hurt. To make matters worse, … Continue reading

Beware of Rights of Beneficiary’s Divorcing Spouse in Delaware by Steven J. Oshins

Steven J. Oshins from the Law Offices of Oshins & Associates, LLC has published an article, “Beware of Rights of Beneficiary’s Divorcing Spouse,” on Wealth Management.  Oshins discusses the 2014 Delaware Court Decision on the IMO DANIEL KLOIBER DYNASTY TRUST u/a/d December 20, 2002.

The full article can be access

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3d DCA: In a Will Contest, Will a Decedent’s Confidential Communications With Her Estate Planning Attorney Remain Confidential? by Juan C. Antúnez

Juan C. Antúnez from Stokes McMillan Antúnez P.A. has published an article, “3d DCA: In a Will Contest, Will a Decedent’s Confidential Communications With Her Estate Planning Attorney Remain Confidential?” on the Florida Probate & Trust Litigation.  Antúnez states that estate planners may provide confidential client information regarding the client’s … Continue reading

2016 Elections: First Thoughts by Rebecca Patterson and Meghan Shue

Rebecca Patterson, Chief Investment Officer, and Meghan Shue, Investment Strategist, from Bessemer Trust have made available for download their article, “2016 Elections: First Thoughts,” and accompanying video.  The highlights reads as follows:

One of the most unconventional and tense U.S. presidential election seasons in recent memory finally came to a close Wednesday morning, when

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‘What’ll You Do [With Me] When I’m Gone’ ― Controlling Body Disposition: The Law and the Macabre by Gerry W. Beyer

Gerry W. Beyer, Professor of Law at Texas Tech University School of Law, has made available for download his article, “’What’ll You Do [With Me] When I’m Gone’ ― Controlling Body Disposition: The Law and the Macabre.”  The abstract reads as follows:

Perhaps the most difficult thought to ponder is one’s own

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Tax Analysts UPDATE (2016 TNT 212-10)

Patrick W. Martin, Augustin W. Ceballos, and Cory Procopio from Hargreaves & Savitch LLP have published an update on the Tax Analysts website regarding estate tax treatment of exchange-traded funds owned by nonresidents who are not citizenship holders of the United States.

The full article can be accessed on the … Continue reading

Disappearing Discounts?: IRC 2704 Proposed Regulations Threaten Valuation Discounts for Transfers of Interests in Family-Controlled Entities by Stephanie Donaho, Lauren Doughty, Mark Jacob, Chelsea Overhuls

Stephanie Donaho, Lauren Doughty, Mark Jacob, and Chelsea Overhuls from Locke Lord LLP have published an article “Disappearing Discounts?: IRC 2704 Proposed Regulations Threaten Valuation Discounts for Transfers of Interests in Family-Controlled Entities.”  The article focuses on the purpose and regulation of Section 2704 and new proposals regarding the regulation.… Continue reading

Estate of Beyer v. Commissioner UPDATE by Steve R. Akers

Steven R. Akers, Senior Fiduciary Counsel at Bessemer Trust, has published article discussing the case of Estate of Beyer v. Commissioner .  The abstract reads as follows:

FLP Assets Included in Estate Under Section 2036(a)(1), Including Assets Attributable to Interests Sold to Grantor Trust; No Discount Allowed for Restricted Management

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Tax Analysts UPDATE (2016 TNT 213-10)

Robert W. Wood from Wood LLP has published an update on Tax Analysts regarding qualified small business stock benefits, and its potential usage during settlements between founders and companies over equity interests.

The full article can be accessed on the Tax Notes website.

Posted by Damien Lee, Associate Editor, Wealth … Continue reading

Tax Analysts UPDATE (2016 TNT 213-5)

Fred Stokeld from Tax Analysts has published an update on their website regarding easement transactions.  The IRS is deliberating on whether to allow for syndicated conservation easement donations to be a listed transaction.

The full article can be accessed on the Tax Notes website.

Posted by Damien Lee, Associate Editor, Wealth … Continue reading

Leaving an Inheritance That Won’t Hurt by Michelle Singletary

Michelle Singletary from the Washington Post has published an open ended article on how to divide inheritance equally amongst relatives and siblings to avoid conflict.

The full article can be access here: Leaving an Inheritance That Won’t Hurt by Michelle Singletary

Posted by Damien Lee, Associate Editor, Wealth Strategies Journal.… Continue reading

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