[ad_1] Tax Court Tentatively Disallows Conservation Easement Deduction Due to Omitted Required Basis Information The Tax Court disallowed a conservation easement charitable contribution deduction because the taxpayer’s return omitted the cost or adjusted basis of the...
In the News
Avoiding The 10-Year Rule For Conduit Trusts (Mar. 4, 2020) – Wealth Strategies Journal
[ad_1] The Kitces Report has published an article, by Jeffrey Levine. The Executive Summary is as follows: Passed in December of 2019, the SECURE Act brought several changes to the rules governing retirement accounts, the most significant of which (at least for...
Treasury Considers Delaying April 15 Tax Day Over Coronavirus – Wealth Strategies Journal
[ad_1] According to The NY Times and other news sources, the Treasury Department is considering delaying tax payments beyond the April 15 deadline, according to a person familiar with the plans, as taxpayers and the Internal Revenue Service brace for economic...
Changes to Retirement Savings Rules (Mar. 5, 2020) – Wealth Strategies Journal
[ad_1] SECURE Act changes rules to encourage retirement savings: By Dave Strausfeld, J.D. The recently enacted Setting Every Community Up for Retirement Enhancement Act of 2019 modifies some rules for retirement accounts and employer plans. Supreme Court...
Income Tax and Other Concerns, The Tax Lawyer (2020) – Wealth Strategies Journal
[ad_1] Bridget J. Crawford, Pace University School of Law, and Jonathan G. Blattmachr, have made available for download their forthcoming Tax Lawyer article, Basis and Bargain Sales: Income Tax and Other Concerns. The Abstract is as follows: This article explores the...
Settled or Evolving? – Wealth Strategies Journal
[ad_1] Yi W. Stewart, on the NY Trusts Estates Litigation Blog, has written an article about obtaining disclosure of a decedent’s digital assets. Her article begins as follows: Since the last post to this blog on the evolving issue of access to a...
Heckerling Musings 2020 and Other Current Developments – Wealth Strategies Journal
[ad_1] Steve Akers has made available for download his Heckerling Musings 2020. The Abstract is as follows: A summary of observations from some of the sessions at the 54th Annual Heckerling Institute on Estate Planning held in Orlando, Florida the week of January 13,...
State Taxation of Passthrough Entities – Wealth Strategies Journal
[ad_1] Bloomberg is making available for download without charge its special report, Pass-Through Entities Face Myriad State-Level Taxes, Compliance Obligations. The summary is as follows: While pass-through entities (PTEs) are the most common form of business...
Secure Act in detail and planning opportunities with Paul Labiner
Secure Act in detail and planning opportunities with Paul Labiner Interview with Paul Labiner about: Secure Act in detail and planning opportunities Call Paul Labiner 1 (561) 998-2362 The Law Office of Paul S. Labiner...
Roth conversions after the Secure Act.
Roth conversions after the Secure Act.
Secure Act – Overview
Secure Act - Overview 10 year payout
Life Insurance after the Secure Act
Secure Act - Life Insurance