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Newsletter
June 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
U.S. Senate Targets Grantor Retained Annuity Trusts
IRS Issues Notice 2024-35, Providing Relief for Taxpayers Who Failed to Take RMDs
The IRS Adopts New Reg. § 26.2642-7
Finkbeiner, PLC v. Estate of Scott, No. 363756, 2024 BL 112514 (Mich. Ct. App. Mar 21, 2024)
New Challenges to the CTA Argue Alternative Theories for the Law's Unconstitutionality
U.S. House of Representatives Passes Bipartisan H.R. 6408, Suspending the Tax-Exempt Status of Terrorist Supporting Organizations
June 2024
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Newsletter
May 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Treasury Releases "Greenbook" for Fiscal Year 2025
Aldridge v. Commissioner of Internal Revenue, No. 13742-10 (U.S.T.C. Feb. 21, 2024)
Proposed New Regulations for Charitable Remainder Annuity Trusts
Connelly v. United States (No. 23-146)
May 2024
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Press Release
April 9, 2024
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Newsletter
January 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
REG-142338-07 – Proposed Regulations Related to Donor Advised Funds
Eileen Gonzalez et al v. Luis O. Chiong et al (Sep. 19, 2023)
IR-2023-185 (Oct 5, 2023)
New York Public Health Law amended to permit remote witnesses for health care proxies (Nov 17, 2023)
Small Business Succession Planning Act Introduced (Oct 12, 2023)
January 2024
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Newsletter
Shining a Light on the Corporate Transparency Act: FinCEN’s Rules for Beneficial Ownership Reporting
December 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
Jones v. Jones (Mass. App. Ct. 2023)
Estate of Caan v. Commissioner, 161 T.C. No. 6
In re Estate of Anna Brudek
December 2023
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Newsletter
November Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
In re IMO Amelia Noel Living Trust, Del. Ch. August 16, 2022, aff’d, 293 A.3d 1000 (Del. 2023)
In re the Trust of Eva Marie Hanson Living Trust dated December 11, 1995 (Minn. Ct. App. Jan. 30, 2023)
Glynn v. Kenney, 884 S.E.2d 259 (Va. Ct. App. 2023)
James v. Mounts, 660 S.W.3d 801 (Ark. 2023)
PLR 202339008
November 2023
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Newsletter
September 2023 AFRs and 7520 Rate
More Large Inflation Adjustments Are in Store for 2024 and 2025
IRS Notice 2023-54: Transition Relief and Guidance Relating to Certain RMDs
Estate of Demuth v. Comm'r: Checks Delivered Before, but Deposited After Decedent's Death, are Includable in Decedent's Estate
Schaddelee v. Deleon: Using a General Assignment as a "Catch All" for Irrevocable Trust Funding Does Not Supersede a Beneficiary Designation
Matter of Wells: Unsuccessful Attempt at Probating a Conformed Copy of a Will
Matter of Fakhra: Renunciations are Irrevocable, and They Do Not Need to be Physically Served
September 2023
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Newsletter
August 2023 AFRs and 7520 Rate
California Passes Law Taxing Incomplete Gift Non-Grantor Trusts in Same Manner as Grantor Trusts – S.B. 131
Estate of Hoensheid v. Comm'r, No. 18606-19, T.C. Memo. 2023-34 (Mar. 15, 2023)
Suzanne Montes v. Commissioner, No. 17332-21 (U.S. Tax Ct., June 29, 2023)
Yost v. Carroll, No. 20-C-5393 (N.D. Ill., Nov. 18, 2022)
Glade Creek Partners LLC et al. v. Commissioner, No. 22272-17, T.C. Memo. 2023-82 (June 29, 2023)
Estate of Susan R. Block et al. v. Commissioner, No. 10618-19, T.C. Memo. 2023-30 (Mar. 13, 2023)
Donald E. Swanson v. Commissioner, No. 21701-18, T.C. Memo. 2023-81 (June 29, 2023)
Scot Thompson Farms LLC v. HAP Holdings Trust et al., No. 8:23-cv-00025 (D. Neb., June 21, 2023)
August 2023
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Awards and Recognition
July 21, 2023
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Blog
From Proskauer For Good
on June 9, 2023