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Hinshaw Culbertson LLP Document Search Results (26)

 

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HTMLAdditional 3.8% Medicare Tax Imposed on Trust and Estate Income
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Beginning in 2013, trusts and estates will be subject to an additional 3.8% Medicare tax on “net investment income” in excess of $11,950. Net investment income includes interest, dividends, rents (unless the trustee is actively participating in a real estate business), royalties,...

 

HTMLCMS, ONC Propose Adjustments to Meaningful Use Implementation for EHR Incentive Program
Paige J. Dowdakin; Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 12, 2013
On December 6, 2013, federal officials announced that the Centers for Medicare & Medicaid Services (CMS) has proposed changes to the timeline for the implementation of meaningful use for the Medicare and Medicaid Electronic Health Record (EHR) Incentive Program, and the Office of the National...

 

HTMLMarital Trust Allocation Formulas Should Be Updated Now in Illinois and Minnesota
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Because the federal estate tax tax-free amount exceeds the Illinois and Minnesota estate tax exemption amounts, the decoupling of Illinois and Minnesota estate taxes from the federal estate tax has created significant complexities in the estate plans of married couples residing in those states.

 

HTMLRejecting Res Judicata Argument, Sixth Circuit Reverses Judgment for Debt Collector, But Finds that Debtor Lacks Standing
Marka Belinfanti, Elizabeth K. Devine; Hinshaw & Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on November 14, 2013
Plaintiff sued debt collector, defendant DH Capital Management ("DHC"), alleging that DHC violated the FDCPA and Kentucky's usury laws by attempting to collect a debt to which it was not legally entitled.

 

HTMLThe IRS Will Treat Lawfully Married Same-Sex Couples as Married For All Federal Tax Purposes
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
The IRS issued IR 2013-72 and Revenue Ruling 2013-17 on August 29, 2013. By doing so, the IRS has resolved one of the key issues which was left open by the Supreme Court’s decision in U.S v. Windsor. It is now clear that the IRS will treat lawfully married same-sex couples as married for all...

 

HTMLEstate Planning Developments in Florida
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Because Florida’s estate tax is tied to the federal state death tax credit, Florida’s estate tax will remain dormant for the foreseeable future.

 

HTMLFederal Estate Tax Provisions Became Permanent in 2013
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
The American Taxpayer Relief Act of 2012 made the following federal estate tax provisions permanent as of January 1, 2013:

 

HTMLSelling to an ESOP May be a Possible Exit Strategy for a Closely-Held Business Owner
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Transitioning a closely-held company is not easy. An owner of a closely-held company often wants to convert a portion of his or her shares into cash to reduce investment risk. An owner who is evaluating complete exit strategies should consider selling his or her shares to an ESOP among the possible...

 

Adobe PDFSEC Proposes Crowdfunding Rules Under JOBS Act
Michael D. Morehead, Timothy M. Sullivan; Hinshaw & Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Congress enacted the JOBS Act in April of 2012. The JOBS Act added Sections 4(a)(6) and 4A to the Securities Act of 1933 (the “1933 Act”). These provisions directed the SEC to adopt rules to exempt crowdfunding offerings from registration under the securities laws. The SEC released its...

 

HTMLRevised All Appropriate Inquiries Final Rule
Dana B. Mehlman; Hinshaw & Culbertson LLP;
Legal Alert/Article
November 22, 2013, previously published on November 20, 2013
"All Appropriate Inquiries," or AAI, is the process of evaluating a property's environmental conditions and assessing the likelihood of contamination at that property. The current AAI Final Rule provides that the ASTM E1527-05 standard is consistent with the requirements of the final rule...

 


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