Tax Law Update June 2013
David A. Handler and Alison E. Lothes highlight the important tax law developments of the past month
Tax Law Update May 2013
David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month
Tax Law Update April 2013
David A. Handler and Alison E. Lothes outline the most important tax law developments of the past month
Tax Year In Review 2012
David A. Handler compiles the most important decisions from all of his 2012 Tax Law Updates
Tax Law Update June 2012
David A. Handler, partner in the Chicago office of Kirkland & Ellis LLP, and Alison E. Lothes, associate in the Boston office of Sullivan & Worcester LLP, report on
Tax Law Update
• Expanding Petter, Tax Court upholds defined value clauses in favor of taxpayer—In Wandry v. Commissioner, T.C. Memo. 2012-88, the Tax Court upheld gifts made using a defined value clause (DVC), applying the holding from a recent case, Estate of Petter v. Comm’r, T.C. Memo. 2009-280, to a set of intra-family gifts.
Tax Law Update April 2012
Internal Revenue Service grants extension of filing deadline for certain estates to make portability election — Notice 2012-21 (Feb. 17, 2012) grants executors of certain estates a six month extension to file a federal estate tax return (Form 706) to make the portability election.
WealthManagement.com will be on the road at The Morningstar Investment Conference in Chicago, Illinois from June 12-14, 2013. Keep up with all of the latest news and information from the conference.
