David T. Leibell and Daniel L. Daniels, principals in Cummings & Lockwood LLC in Stamford, Conn., report: IRS issues series of rulings ultimately approving CRT termination in unusual circumstances. Did you ever have to make up your mind? Although...
From G. Warren Whitaker, a partner in the New York office of Day, Berry & Howard LLP, we have this report: The budget proposal submitted in March by the United Kingdom's current Labor government unexpectedly included provisions that would...
Most estate planners are aware that under Internal Revenue Code Section 642(g), estate administration expenses may be taken as estate tax deductions or income tax deductions but not both.1 In most taxable estates, that is to say estates where a...
Can a man savvy enough to have a telephone in his shoe decades before the invention of the cell phone ever be out of touch? Sadly, Don Adams the comedian who brought the goofy but ever-triumphant Maxwell Smart to life in the 1960s TV show Get...