Marissa Dungey

Marissa
Dungey
Associate,
Withers Bergman

Marisa focuses on tax and estate planning for high-net-worth individuals and their families.

Articles
Trusts Can Materially Participate in Trade or Business
The recent decision in Frank Aragona Trust v. Commissioner was a big taxpayer victory that provides much needed guidance for trusts that own business interests.
Unwrapping the Net, Net Gift
James I. Dougherty & Marissa Dungey address the recent Steinberg decision and the controversial net, net gift technique
IRS Provides Relief for Small Estates to Make a Late Portability Election
In Revenue Procedure 2014-18 issued on Jan. 27, 2014, the Internal Revenue Service announced a simplified method for certain taxpayers to make a portability election for smaller estates that didn’t timely file an estate tax return to elect portability.
IRS SCINs a Cat
In CCA 201330033, the IRS stated that the mortality tables didn’t apply to value the self-cancelling installment note (SCIN); rather the transferor’s life expectancy had to be considered in light of his particular medical history as of the date of the gift to determine the value of the SCIN.
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