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Search Results (1684) Documents on Trusts And Estates Show: results per page Sort by:  | Private Letter Ruling Suggests That Assets Held in a Grantor Trust and Not Included in Grantor’s Estate May Nevertheless Receive a Basis Increase
Loeb Loeb LLP;
Legal Alert/Article May 20, 2013, previously published on May 2013 In PLR 201245006, the IRS addressed a question that has been puzzling tax advisors for years. A person who was not a citizen or resident of the United States created a foreign grantor trust and funded the trust with shares of non-U.S. corporations. Upon his death, the trust provided that its assets...
| | President’s Fiscal Year 2014 Budget Contains Numerous Tax Provisions
Loeb Loeb LLP;
Legal Alert/Article May 20, 2013, previously published on May 2013 President Barack Obama released his proposed budget for the government’s fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget contains a number of revenue-raising tax provisions. It is far too early to know whether Congress will enact any of these proposed provisions.
| | Tax Court Allows Some Discount in Valuing Fractional Interests in Works of Art
Loeb Loeb LLP;
Legal Alert/Article May 20, 2013, previously published on May 2013 In Elkins v. Commissioner (Tax Court, March 11, 2013), the decedent had owned an art collection consisting of 64 pieces, some of which were paintings by prominent artists including Jasper Johns, Jackson Pollock, Henry Moore, Sam Francis, Cy Twombly, David Hockney, Paul Cezanne, and Pablo Picasso....
| | Be Careful What You Put In Your E-Mail
Loeb Loeb LLP;
Legal Alert/Article May 20, 2013, previously published on May 2013 The United States District Court for the Eastern District of New York recently held, in connection with a criminal prosecution, that information a lawyer sent to his client by e-mail was not protected by the attorney-client privilege. In United States v. Finazzo (February 2013), an estate planning...
|  | Why a Porsche?
James M. Kane; Chamberlain, Hrdlicka, White, Williams & Aughtry;
Legal Alert/Article May 17, 2013, previously published on May 15, 2013 With my having only daughters, I find myself at times passing along and instilling in them my own sense of guy stuff.
| | The Rule Against Perpetuities Lives On
Adam L. Browser, Douglas J. Good; Ruskin Moscou Faltischek, P.C.;
Legal Alert/Article May 17, 2013 The bane of law students, the centuries-old Rule Against Perpetuities is, surprisingly, alive and well in the 21st century. Despite the perception that the rule is merely an academic oddity, in New York it has continued applicability to modern real estate transactions. In fact, in the last year...
| | Surrogate Removes Fiduciary Sua Sponte for Misrepresentations in Petition
Eric W. Penzer; Farrell Fritz, P.C.;
Legal Alert/Article May 17, 2013, previously published on May 13, 2013 A recent post to this blog discussed a case in which a court declined to remove a fiduciary based on allegations of a potential conflict of interest, but in the absence of actual misconduct on the part of the fiduciary. While it is certainly rare for a court to remove a fiduciary in the absence of...
|  | You've Got Mail
Kristin M. Tyler; Gordon Silver;
Legal Alert/Article May 16, 2013, previously published by State Bar of Nevada, Communiqué on May 2013 One of the things I look forward to every holiday season is receiving cards from family, friends, clients and contacts. Most holiday cards are ornate, glittery works of art that bring a smile to my face as I slide them out of their envelopes. However, last year my favorite card didn’t have...
| | Using Technology at Trial
E. B. (Chip) Chiles; Quattlebaum, Grooms, Tull & Burrow PLLC;
Legal Alert/Article May 15, 2013, previously published on January 2011 Almost every trial now involves the use of technology by lawyers. The extent to which lawyers use technology at trial, of course, varies according to difference in particular cases and the preferences of individual lawyers, but technology is now a fact of every trial lawyer’s life. Technology...
| | Protecting the Family Owned Business
Thomas D. Begley, Thomas D. Begley; Capehart & Scatchard, P.A.;
Legal Alert/Article May 10, 2013 Th e most important asset for many individuals and families is their business. Whether it is a sole proprietorship, partnership, limited liability or corporation, it represents not just its present economic worth, but a refl ection of substantial personal and emotional eff ort in developing the...
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