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|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...
|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.
|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 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...
|Proposed Regulations Issued Impacting Valuation of Interests in Family Entities|
Louis A. Mezzullo; Withers Bergman LLP;
September 7, 2016, previously published on August 18, 2016On August 2nd, the Internal Revenue Service (IRS) and the Treasury Department (Treasury) issued proposed regulations dealing with the special valuation rules under Internal Revenue Code Section 2704. The proposed regulations modify the existing regulation dealing with lapsing (i.e., disappearing)...
|Treasury Department Issues Proposed Regulations That Will Dramatically Reduce Valuation Discounts|
Paul B. McCawley, Diana S.C. Zeydel; Greenberg Traurig, LLP;
September 1, 2016, previously published on August 19, 2016On Aug. 2, 2016, the Treasury Department issued proposed regulations under Section 2704 of the Internal Revenue Code that, if finalized in their present form, would substantially alter the valuation of transfers of interests in family-controlled entities (including corporations, partnerships, and...
|Illinois Passes Bill To Protect Digital Life after Death|
Katherine Esshaki Wensink; McDonald Hopkins LLC;
August 30, 2016, previously published on July 6, 2016The question of how to handle digital life after death can be problematic. Upon the death or incapacity of a loved one, there can be issues and privacy concerns with online bank accounts, Facebook pages, websites, and other digital assets.
|401(K) Plan Recordkeepers: Concerns about Cyberattacks and Data Breaches|
Dan L. Makee; McDonald Hopkins LLC;
August 30, 2016, previously published on August 17, 2016Have you done your due diligence concerning the data-security practices of your 401(k) recordkeeper? If you are a 401(k) recordkeeper, have you seen an uptick in the concerns of 401(k) plan advisors about your data security practices? 401(k) plan recordkeepers hold a wealth of personal information...