Kevin Robertson

Kevin Robertson

BakerHostetler

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Proposed Regulations Under IRC Section 2704 Seek to Eliminate Discounts on Transfers of Family Business Interests

On Aug. 2, 2016, the Treasury Department and the Internal Revenue Service released proposed regulations under Internal Revenue Code (Code) section 2704 (the “Proposed Regulations”). The Proposed Regulations, if finalized in...more

9/26/2016 - Estate Tax Family Businesses IRC Section 2704 IRS Proposed Regulation Transfer of Assets

New Basis Reporting Requirements (and Penalties) for Decedents’ Estates

On July 31, President Obama signed into law the Surface Transportation and Veterans Health Care Choice Improvement Act (the “Act”) to reauthorize the Highway Trust Fund’s spending authority for another three months. To offset...more

1/5/2016 - Beneficiaries Estate Tax Filing Requirements Internal Revenue Code (IRC) IRS Surface Transportation and Veterans Health Care Choice Improvement Act

Obama Proposes “Middle Class” Tax Increases at Death

The prospects of significant tax legislation this year are low. Nevertheless, when the President proposes “tax reform” it makes headlines. The Obama administration’s latest tax proposals for fiscal year 2016 would increase...more

3/25/2015 - Barack Obama Estate Tax Tax Planning Tax Reform

A Disconcerting Proposal from the Senate: Proposed Repeal of Section 1031

Last November, Senate Finance Committee Chairman, Max Baucus, released the third package in a series of “Staff Discussion Drafts” proposing various changes to reform the Internal Revenue Code. Of course, it is likely that any...more

2/10/2014 - Deficit Reduction Internal Revenue Code (IRC) Max Baucus Real Estate Investments Tax Reform Tax-Free Exchanges

Deceased Spousal Unused Exclusion (“DSUE”)—A Planning Opportunity

One of the helpful provisions recently added to federal estate tax law allows a surviving spouse to use any “leftover” or “unused” federal estate tax exclusion amount of a deceased spouse. The federal estate tax exclusion...more

6/5/2013 - Deceased Spousal Unused Exclusion Estate Planning Estate Tax Surviving Spouse

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