Polsinelli Podcast - Getting the Most Out of Your Estate Planning in 2014
The Greatest Gift: Your Individual + Family Estate Plan
The 2010 Tax Relief Act and your estate plan
Are your estate planning documents protecting your assets?
Same-Sex Marriage Cases in 90 Seconds
Should you Opt-Out of the Voluntary Disclosure Program?
Death and Foreign Asset Disclosure. What you don't know can cost you…a lot
Safeguard Your MVA: Devising a Business Succession Plan that will Preserve your Most Valuable Asset
Divorce can be costly, especially when it reveals undisclosed foreign assets.
Estate Planning: Wills, Trusts, & Power of Attorney in Arizona - Putting Family First
Foreign Asset Disclosure Program
In This Issue:
- Unintended consequences: After divorce, review your
estate plan to avoid surprises
- Protecting your real estate assets
- How will the GST tax affect your estate plan?
Using a will to give a commercial building to a loved one, a business partner or even a charitable organization is not ideal planning. Adverse tax consequences, the public probate process and operational difficulties aside,...more
Let’s talk title disputes, especially ones between those with record title and those claiming title by possession:
- They are complicated (There were 229 defendants in today’s case)
- They happen when there is a lot...more
The Second Circuit Court of Appeals in New York recently held that the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), commonly known as Superfund, does not require contribution from...more
The issue of whether a trust has passive or non-passive income from its investment in a pass-through entity has taken on increased importance in light of the tax imposed on net investment income under Code Section 1411 of the...more
In a case of first impression, Frank Aragona Trust v. Commissioner, 142 T.C. No. 9 (Mar. 27, 2014), the Tax Court held that a trust could materially participate in a trade or business based upon the activities of the...more
Taking on the role of estate trustee can involve many challenges, both legally and otherwise. Being an estate trustee where the deceased assets include real estate can carry with it additional challenges which must be...more
Most restaurant owners want to provide for their families when they die and protect their assets from liability. However, there are issues if the owner just conveys the real estate in a Will. ...more
I. Perpetual Calendar—Make Sure You Have Time for Reasoned Decisions—Stop trying to remember so much, reduce your stress, and avoid the risk of missing an important date. Every item that you can record onto a perpetual...more
Joint And POD Accounts: Weapon of Choice Of Transferees When Exerting Undue Influence?
by James F. McDonough, Jr. on October 1, 2013
Will contests alleging undue influence are not uncommon. A will was, for many years,...more
The Virginia legislature recently passed the Uniform Real Property Transfer on Death Act. The Uniform Real Property Transfer on Death Act allows real property to be treated in a similar fashion as bank accounts, stock...more
Treasury Releases Additional Guidance on Employer Mandate
by Gary S. Young on September 18, 2013
The deadline for Employers to comply with the “Employer Mandate” provisions of the Patient Protection and Affordable Care...more
Trusts can be a good choice for real estate ownership. Delaware, Connecticut and states that have adopted the Uniform Statutory Trust Entity Act allow “statutory trusts” and some “business trusts” to own real estate in their...more
Deed/Acknowledgment Trumps Parties Clause/Intent of Grantor: Owner, an individual, transferred property.....
POA/Conveyance by Agent to Self/Will/Executor vs. Agent/Bank of America/Encumbrancer for Value/Deed Set Aside:...more
Key Questions to Ask During Business Succession Planning
by Frank L. Brunetti on August 30, 2013
Succession planning is an essential component to business continuity, a smooth
transition, and effective estate and tax...more
Bezos May Have Trouble Securing Tax Benefits With WaPo
by Frank L. Brunetti on August 21, 2013
Amazon.com founder and chief executive Jeff Bezos turned some heads when the
billionaire decided to purchase the Washington...more
American Airlines Nears Bankruptcy Exit, Merger
by Joel R. Glucksman on August 15, 2013
American Airlines parent AMR Corporation is gearing up to make its formal exit from bankruptcy proceedings, and to enter into a...more
Endicott Interconnect Technologies Seeks Bankruptcy Protection
by Joel R. Glucksman on August 2, 2013
Endicott Interconnect Technologies has filed for bankruptcy protection with the U.S.
Bankruptcy Court in Utica, and...more
Final regulations allowing advertised Rule 506 offerings. ...more
On June 13, 2013, the West Virginia Supreme Court of Appeals (WVSCA) issued its decision in Faith United Methodist Church & Cemetery of Terra Alta, et al. v. Morgan, No. 12-0080, setting forth a clear definition of the term...more
The Bureau of Indian Affairs (BIA) published a proposed rule in the Federal Register that, if adopted, will substantially alter the rights of those who would challenge a decision by the BIA to acquire land in trust for an...more
Last year’s decisive (8-1) decision by the United States Supreme Court in Match-E-Be-Nash-She-Wish Band of Pottawatomi Indians v. Patchak, 132 S. Ct. 2199 (2012) (“Patchak”) appeared to be a major blow to tribal gaming and...more
NY Second Dept.
Will/"interests in property"/Notes secured by mortgages/Personal Property
NY Second Dept.
Foreclosure/Deficiency Judgment/Burden of Proof/Appraiser Affidavit...more
President’s fiscal year 2014 budget contains numerous tax provisions -
President Barack Obama released his proposed budget for the government’s fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget...more
The U.S. Geological Survey has doubled its previous estimate of the amount of recoverable oil within the Williston Basin to 7.4 billion barrels. While the Bakken formation is still a star in the play, the potential of the...more
Find a Wills, Trusts, & Estate Planning Author »
Back to Top