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Rorie M. Sherman

Rorie’s Recent activity

Relief From 2005-24
Mar 01, 2006
From David T. Leibell and Daniel L. Daniels, partners of Cummings & Lockwood in Stamford, Conn., we have this update: IRS extends indefinitely the safe harbor date for obtaining spousal waiver of right of election for...
T&E ADVISORY BOARD
Feb 01, 2006
Trusts & Estates is pleased to announce two additions to the Investments committee: Patricia M. Stewart, the New York-based managing director of JPMorgan Private Bank, will chair the group. And Ajay Badlani, a...
EXTENSION DENIED
Feb 01, 2006
From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC, in Stamford, Conn., we have this update: IRS denies private foundation's request for five-year extension to dispose of excess business holdings...
A Gift from Uncle Sam
Feb 01, 2006
Staring in January, small business owners can line up to collect a gift from Uncle Sam. It's the Roth 401(k) and, according to financial advisors, it may be the best deal available for business owners who want to save...
RUDKIN AND TRUSTEE'S ADVISORY FEES
Feb 01, 2006
One of the most talked about cases among panelists at the Recent Developments-2005 session at this year's Heckerling Institute on Estate Planning, held Jan. 9 through 13 in Miami, was Rudkin a case in which the...
PENSION PLAN ALERT
Jan 01, 2006
If you have business-owner clients run do not walk to check that their pension plans are in order. And if they are not, quickly ask the Internal Revenue Service for forgiveness. The IRS is coming. The IRS is coming...
Tax Law Update
Dec 01, 2005
From David A. Handler, partner in the Chicago office of Kirkland & Ellis LLP, we have this report: Transfer restrictions in a family limited partnership agreement are disregarded In Estate of Sidney E. Smith III v...
Katrina and IRAs
Oct 01, 2005
The relief efforts related to hurricane Katrina are doing what two decades of lobbying from the wealth advisory community could not: convincing legislators to let investors make tax-free donations from their IRA...
Death Tax Compromise?
Jul 01, 2005
As T&E was going to press, the wealth management community was buzzing with reports that Republican and Democratic Senators were working on new estate tax reforms. Kristen French, reporter for T&E 's sister...
TARGET: SUPPORTING ORGANIZATIONS
Jul 01, 2005
David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., have this report: Momentum is building to gut the Type III supporting organization. Supporting organizations in general and Type...
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