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Personal Planning Strategies - December 2016

by Proskauer Rose LLP on

2017 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan - As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following permanent:...more

Tax and Estate Planning Newsletter - Winter 2015

by Archer Norris PLC on

Dear Clients and Colleagues: The holiday season brings thoughts of the New Year, with reflections on recent changes and resolutions for the future. During this season of reflection and planning, consider the effect of...more

Succession Planning: “If I get hit by a bus tomorrow…”

by Davis Wright Tremaine LLP on

Let’s face reality. We are all going to pass on someday, so we might as well be prepared and lessen the burden for those following behind us. One of the first steps in effective succession planning is to gather in one place...more

Why trustees need to know something about will residue clauses

by Charles E. Rounds, Jr. on

The Anglo-American trust is an invention of the judiciary, specifically the English Court of Chancery. The will, a testamentary instrument, on the other hand, is a creature of statute. The testamentary trust is a product of...more

Article Abstract – Preferred Interest Partnerships to Use DSUE Amounts Received by a Surviving Spouse

by Charles (Chuck) Rubin on

These abstracts are provided as a service to the readers of Rubin on Tax to advise them of articles that may be of interest to them, both as they are published and as a research tool...more

Is a quiet (silent) trust illusory?

by Charles E. Rounds, Jr. on

Is a quiet or silent trust illusory? The question is intentionally ambiguous. Is the question whether the trust itself is illusory, or just its quietness? A quiet or silent trust has been defined as “an irrevocable trust...more

LLC Preferred Interest Qualifies For Marital Deduction

by Charles (Chuck) Rubin on

In a recent private letter ruling, the question was raised whether an LLC interest that received a preferred return with additional LLC cash flow going to other common interests could qualify for the marital deduction if...more

The charitable corporation: A trust in disguise?

by Charles E. Rounds, Jr. on

The charitable trust can have certain practical advantages over the charitable corporation, at least in some quarters and under certain circumstances. Operational simplicity and low-cost maintenance are some of the pluses....more

Insight on Estate Planning - October/November 2013

In This Issue: - To preserve your wealth, consider a DAPT - Estate planning for same-sex spouses: What the Supreme Court’s DOMA ruling means - Using an FLP or LLC? Beware the step transaction...more

Focus - Spring 2013

by Burns & Levinson LLP on

In This Issue: - IRS Audits: Understanding Criminal Rights and Risks - Amazing Clients®: Ravago: A Big Company with a Low Profile - When is a Mom not a Mom?: De Facto Parenting in Massachusetts - Can the...more

“Fiscal Cliff” Tax Bill: The Highlights

by Ronald Adams on

While the new law is projected to raise taxes by about $600 billion in the next 10 years, it offers some comfort for many taxpayers who may have been preparing for the worst ...more

CTFC Reinstates Family Office Exception

by Christine McKillip on

On November 29, 2012, the Commodity Futures Trading Commission (the “CFTC”) released a blanket No-Action Letter providing relief from registration as a Commodity Pool Operator (“CPO”) to family offices that qualify for the...more

CTFC Reinstates Family Office Exception

On November 29, 2012, the Commodity Futures Trading Commission (the “CFTC”) released a blanket No-Action Letter providing relief from registration as a Commodity Pool Operator (“CPO”) to family offices that qualify for the...more

CTFC Reinstates Family Office Exception

On November 29, 2012, the Commodity Futures Trading Commission (the “CFTC”) released a blanket No-Action Letter providing relief from registration as a Commodity Pool Operator (“CPO”) to family offices that qualify for the...more

Statute Of Limitations Quiz

by Charles (Chuck) Rubin on

Facts & Law: A. Income taxes must be assessed within 3 years of the later of the date the return is filed or the due date of the return. B. However, the assessment period remains open indefinitely “in the...more

The 2010 Tax Relief Act and How it Affects 2012

by Ronald Adams on

In a January 2011 article we addressed the changes to the gift and estate tax provisions contained in the 2010 Tax Relief Act. Everything may change at the end of 2012 so it is more important than ever to take a look at...more

Business Succession: Who Will Run Your Business After You're Gone

by Ronald Adams on

Many entrenepreneurs have spent decades building their business right alongside raising their family. But for as much calculating thought as they have put into running a profitable company, they probably have devoted mush...more

DPA Summer Newsletter 2011

by Peter Nicholas on

Our Summer Newsletter. Our website has loads of resourceful material that may be of interest, take a look at our resource center and fact sheets. In this issue we have articles on Wills, Trusts, Transferable Nil Rate Bands,...more

Owe Back Taxes? Beware of Hiring "Quick Fix" Firms

by Ronald Adams on

If you are struggling to pay your taxes, the last thing you need is to lose more money to a bogus scheme, and it is important that you be alert to the dangers of a quick fix to resolve any big tax bills....more

Newsletter

by William A. Swendson on

This is our most recent newsletter to our clients. We try to provide them with information they can use, but may not otherwise see in our local media....more

Estate Planning and Probate Q&A

by D. Lee Gwinn on

Answers common estate planning and probate questions regarding wills, powers of attorney, life support directives, trusts, cost, and the probate process and costs....more

The Virtual Paralegal Advantage: Leverage Technology and Paralegal Support for Maximum Profitability

Most attorneys are aware of the benefits of increased technology to the practice of law and the value that an experienced competent paralegal can add to a firm's bottom line. Many attorneys are not aware, however, that the...more

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