Latest Publications


Find Out What Is Hidden Within The New FAST Act

On December 4, 2015, the President signed into law the Fixing America’s Surface Transportation Act, or FAST Act. There’s not much in there about taxes, but here are the plums hidden in the Act’s 1,300 page text...more

Taxpayer Identity Theft

Recently, there has been a spike in felons filing fraudulent income tax returns seeking refunds. The identity thief merely acquires a taxpayer’s name, address and Social Security Number, and files a return with a different...more

Considering the End: Planning for Your Demise in Addition to Estate Planning (Part 2)

As I mentioned in Part 1 of this article, a recent extensive survey indicated that most Americans have no estate plan at all. Part 1 dealt with planning for the immediate concern after one’s death: disposition of your...more

2/19/2014  /  Estate Planning

Considering the End: Planning for Your Demise in Addition to Estate Planning (Part 1)

In 2007, Harris Interactive® for Martindale-Hubbell® published a large survey which concluded that more than half of all Americans dying do not have a Will or any estate planning at all. That percentage goes even higher for...more

1/15/2014  /  Estate Planning

A Donee’s Promise Can Reduce Your Gift Tax Liability

In Steinberg v. Commissioner, 141 T.C. No.8 (2013), the U.S. Tax Court reversed a position it had previously taken, and held that the value of a taxable gift could be reduced when the recipients of the gift agreed to assume...more

10/15/2013  /  Estate Planning , Estate Tax , Gift Tax

Notes for New Nuptials

When you make your wedding checklist, perhaps at the bottom you should consider how your marriage will affect your income taxes....more

Non-Tax Considerations in Estate Planning

In estate planning, we often focus heavily upon (a) reducing estate taxes and (b) avoiding probate. But equally important are the considerations regarding our family who survive us, and the legacy we wish to leave behind....more

5/24/2013  /  Estate Planning , Inheritance

Revival of the Direct Charitable IRA Transfer

The new Fiscal Cliff legislation, H.R.8, the “American Taxpayer Relief Act” (“ATRA”) extends the Direct Charitable IRA Transfer treatment through December 31, 2013. This means that Donors age 70½ or older can ask their IRA...more

The Most Valuable Inheritance

One of the most valuable things in my possession is a collection of several CD’s which I had made from some old cassettes recorded by my maternal grandfather, Sam. He was an immigrant who came to America from the Ukraine in...more

12/5/2012  /  Estate Planning , Inheritance

Anonymous Charitable Giving

Clients often ask how they can make their philanthropic gifts anonymously. There are several reasons they cite for this practice: (a) their gifts may be published in the charity’s website, publications or annual reports,...more

A Common Estate Planning Mistake: Neglecting Beneficiary Designations

We all have hopefully made explicit designations of beneficiaries for our life insurance policies, retirement accounts and even some investment accounts which provide for payment upon death without a court order. It’s...more

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