On May 9, 2014, the Internal Revenue Service published final regulations under Internal Revenue Code Section 67 that provide definitive guidance on which costs incurred by estates and non-grantor trusts are subject to the 2 percent floor on...
Navigating IRC Section 2036(a)(2) in family limited partnerships
What’s a statutory executor to do?
Consider the potential benefits offered by this position
IRS rules that correction of scrivener’s errors caused transfers to be completed gifts
How the aging population will Impact the way estate attorneys practice in the future
The rising generation finds its voice
Taxpayer’s current beneficial interest is severable interest from her contingent remainder interest
