• On remand, Tax Court reduces value of partnership interest—In Estate of Natale B. Giustina v. Commissioner, T.C. Memo. 2016-114 (June 13, 2016), the Tax Court reviewed its earlier decision from 2011 regarding the value of a 41.128...
Brings new estate planning opportunities to the table
The Revised Uniform Fiduciary Access to Digital Assets Act raises many questions.
The term “estate planning” generally includes documents such as a Last Will & Testament, financial power of attorney, health care power of attorney and maybe a trust. However, to address the growing online presence of individuals...
How to advise your clients now
New law raises public disclosure requirements
Proposed law is part of global move toward greater transparency
Taxpayer’s receipt of outright cash from original insurance company barred non-recognition
