Dawn S. Markowitz

S. Markowitz
Legal Editor,
Trusts & Estates

Dawn S. Markowitz is a legal editor at Trusts & Estates magazine. Prior to working at T&E, she was a legal editor at The National Law Journal and at the Institute for Continuing Legal Education. She was formerly a commercial litigator at Shea & Gould and Ashinoff, Ross & Korff, both in New York. She is licensed to practice law in New York.

Meaning of “Executor”
In this CCA, the underlying question was who could waive restrictions or extend the assessment statute expiration date for a decedent’s delinquent income tax returns.
Administrative and Litigation Costs
In Estate of Mildred T. Quidley and Karen Q. Pierce v. Commissioner, Docket No. 7799-10 (Jan. 10, 2014), the Tax Court denied an estate taxpayer’s costs and fees, because it failed to meet one of the requirements under Internal Revenue Code Section 7430.
Proposed Modifications and Division of a Trust
In Private Letter Ruling 201349002 (released Dec. 6, 2013), a taxpayer’s representative requested six rulings on the gift, estate, generation-skipping transfer (GST) and income tax consequences of proposed modifications and division of a trust.
Disregarding a QTIP
In Private Letter Ruling 201345006, the Internal Revenue Service determined that an election to treat assets of a marital trust as qualified terminable interest property wasn’t necessary to reduce the estate tax liability to zero because no estate tax would have been imposed on the assets, regardless of whether an election was made.
Engaging in Prohibited Transactions
In Terry L. Ellis and Sheila K. Ellis v. Commissioner, the Tax Court addressed eight issues in connection with a notice of deficiency and accuracy-related penalties issued for tax years 2005 and 2006.
Carrying on a Trade or Business
When to pay the estate tax on an asset that’s an interest in a closely held corporation or used for lending and finance.
Maintaining GST Status Despite Trust Modifications
The IRS concluded that modifications wouldn’t cause the trusts to lose their grandfathered status for GST tax purposes and wouldn’t cause a distribution or termination of any interest to be subject to GST tax.
Recovery of Attorneys’ Fees and Costs in Pursuit of a Refund
On Oct. 18, 2013, the U.S. District Court for the District of Massachusetts looked at when a plaintiff estate could recover attorneys’ fees and costs after seeking a refund of federal estate taxes.
Trustee Misconduct and Denial of Commissions
What’s the appropriate scope of a trustee’s misconduct that a court should examine when deciding whether to award, reduce or deny a trustee’s commission?
Post-Death Challenges to the Validity of a Marriage
Do the Wisconsin marriage and annulment statutes allow a court, in an estate case, to declare a marriage void after the death of one of the parties? “Yes,” said the Wisconsin Supreme Court.
Assumption of Potential Estate Tax Liability May Constitute Consideration
Fair market value of a gift may be determined with reference to donees’ promise to pay what may be owed under IRC Section 2035(b)
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