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|Spouse Asserts Rights to IRA under Community Property Law - Decedent’s Son Gets Hit with Tax|
Christopher R. Little, Thomas J. Nichols; Meissner Tierney Fisher & Nichols S.C.;
October 17, 2016, previously published on October 2016Milwaukee attorneys Christopher Little and Tom Nichols outline non-spouse IRA beneficiaries, liability for federal income tax on assets from transferred or inherited IRA and Wisconsin’s community property law requirements.
|An Update on Mrs. Clinton’s Estate Tax Proposals|
Charles Reid Barrineau, Edward H. Brown, Joshua A. Ehrenfeld, James M. McCarten, Allen Sullivan; Burr & Forman LLP;
October 3, 2016, previously published on September 2016Since we published our Burr Alert summarizing each presidential candidate's estate tax proposals earlier this month (FAMILY-CONTROLLED BUSINESSES -- TAX TARGETS AGAIN: Newly Proposed 2704 Regulations and Presidential Candidates' Positions ("Tax Targets Again")), Mrs. Clinton has expanded...
|The DOL Encourages State-Sponsored Retirement Programs for Private Employers|
Dale R. Vlasek; McDonald Hopkins LLC;
September 27, 2016, previously published on September 9, 2016As the workforce ages, a handful of states have enacted programs instituting state-sponsored retirement plans for private sector employees in an effort to increase the number of people covered by retirement plan programs. They are California, Connecticut, Illinois, Massachusetts, Maryland, New...
|New Treasury Proposed Regulations: Bad for Family Farms|
Robert D. Lyerly; Nexsen Pruet, LLC;
September 26, 2016, previously published on September 19, 2016In transferring the ownership of family farms to the next generation, it is common to take advantage of certain valuation discounts in making transfers. The Department of Treasury recently released proposed regulations under Section 2704 of the Internal Revenue Code that will affect the ability to...
|Basic Techniques for Ancillary Administration of West Virginia Real Estate|
Ray Winton Kelley PLLC;
September 21, 2016The techniques of ancillary administration to transfer the interests of West Virginia real estate, including minerals, for an out-of-state decedent are described.
Elizabeth A. Green; Pessin Katz Law, P.A.;
September 21, 2016, previously published on September 13, 2016As an estate planning attorney, I have the opportunity to help people every day. Working with clients to craft an estate plan to transition their assets to their family members and friends is very rewarding. Not infrequently, clients come in with a general sense of what they want and walk away...
Planning For Pet Owners|
Austin Craik Bradley; McGrath North Mullin & Kratz, PC LLO;
September 12, 2016, previously published on Third Quarter 2016Many people view their pets as valued members of their families. Sometimes, however, pets can be overlooked following a person’s unexpected death or disability. Pets that are not adopted by family members (or otherwise cared for) may be sent to animal shelters or worse. To prevent this from...
|New Proposed Regulations for Family-Controlled Entities|
Mary C. Hester, John F. McDermott; Taylor, Porter, Brooks & Phillips, L.L.P.;
September 11, 2016, previously published on September 1, 2016On August 2, 2016, the U.S. Treasury Department issued proposed regulations under Internal Revenue Code § 2704 that may affect your estate planning. These regulations are intended to reduce the valuation discounts applicable to transfers of interests in family-controlled entities (including...
|IRS Issues Proposed Regulations Restricting the Use of Valuation Discounts by Family-Owned Entities for Estate and Gift Tax Purposes|
Warren R. Gleicher, Shirlee Y. Gordon; Olshan Frome Wolosky LLP;
September 11, 2016, previously published on September 1, 2016The IRS recently issued proposed regulations which seek to reduce or eliminate the use of discounts in the valuation of assets for estate and gift tax purposes. If adopted, the regulations would have a significant impact on lifetime and death transfers.
|IRS Proposes Dramatic Changes in Valuation Discounts for Family-Owned Businesses and Entities for Gift and Estate Purposes|
Cummings Lockwood LLC;
September 9, 2016, previously published on September 1, 2016On August 2, 2016, the IRS proposed major changes to the Regulations under Section 2704 of the Internal Revenue Code affecting how interests in family-held businesses are to be valued when transferred among family members. If made final, the proposed Regulations would dramatically affect the...