Value Appreciation

News & Analysis as of

New Basis Reporting Requirements for Executors and Beneficiaries

Recent federal legislation adds fresh compliance burdens to an old concept in federal tax law: the step-up in tax basis of appreciated property at death. New reporting requirements will apply to estates required to file a...more

New York DFS Unveils Shared Appreciation Mortgage Rule

The New York Department of Financial Services (DFS), in accordance with Section 6-F of the New York Banking Law, recently adopted regulations authorizing shared mortgage appreciation modifications in limited...more

NY Issues Shared Appreciation Mortgage Proposal for Underwater Borrowers

New York's Department of Financial Services (DFS) has issued proposed regulations that authorize shared appreciation mortgages (SAMs) to be made to borrowers who are "underwater" on their mortgages. Under a SAM, the mortgage...more

A Gift That Lasts a Lifetime – And Beyond

With the holiday season in full swing, many are trying to find that "perfect gift" for a loved one. If you are lucky enough to own a piece of land in this beautiful Commonwealth, let me offer a suggestion....more

Transfer of Small Estates without Probate in Arizona

Effective September 2013, small estates in Arizona will see an increase in the value of assets that may be transferred without requiring a probate of the decedent's estate....more

Share Of Appreciation Not Granted In Prenuptial Agreement

A recent Florida appellate court decision provides a drafting lesson in prenuptial agreements - if a spouse is to receive an interest in appreciation in an asset, the agreement should be specific on that....more

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