Monday, March 22, 2010

Modified Accumulation Trusts For IRA or Other Qualified Plan Benefits at Death

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Recent private letter rulings issued by the Internal Revenue Service have created concern among estate-planning attorneys regarding the best...

Richest States Could Be the Best for Estate Planning

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A recent study powered by TheStreet reports that the following are the states with the most and the least liquid millionaires as a percentag...
Monday, December 14, 2009

IRS Loses Billion Dollar Transfer Pricing Case

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The IRS lost a billion dollar § 482 transfer pricing case yesterday. Veritas Software Corp. v. Commissioner, 133 T.C. No. 14 (Dec. 10, 2009)...

5th Cir. Admits Ex-Wife's Testimony About Ex-Husband's Tax Evasion

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The Fifth Circuit recently allowed an ex-wife's testimony about conversations she had with her ex-husband about his tax evasion to be ad...

Revocation of a Disclaimer - Vermont

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Disclaimer may be revoked if procured by undue influence. The testator’s mother and sole beneficiary under his will sought to revoke her dis...

Enforceability of in terrrorem clause in trust -- Virginia

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The Supreme Court of Virginia held that a no-contest provision in a revocable trust “that constitutes part of a decedent’s testamentary esta...
Saturday, October 24, 2009

Law Changes in NY and NC

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New York law now allows Domestic Partner Power to Make Anatomical Gifts: Effective October 25, 2009, New York will allow a domestic partner ...