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  • Newsletter

    Wealth Management Update

    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

  • Newsletter

    Wealth Management Update

    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

  • Newsletter

    Wealth Management Update

    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

  • Newsletter

    Wealth Management Update

    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

  • Newsletter

    Wealth Management Update

    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

  • Awards and Recognition

    Proskauer Named Top Law Firm in 2023 Chambers High Net Worth Rankings

    July 21, 2023

  • Blog

    Proskauer Files Amicus Brief on Behalf of Addiction Medicine Professionals in Family Regulation Case before California Supreme Court

    From Proskauer For Good on June 9, 2023

  • Newsletter

    Wealth Management Update

    June 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    IRS Data Book Released for Fiscal Year 2022
     
    PLR 2023150002
     
    Wrzesinkski v. United States, No. 2:22-cv-03568, (E.D. Pa. Mar 7, 2023)
     
    McGuire v. Hall (In re Gregory Hall Tr.), Nos. 361528, 362467, 2023 Mich. App. LEXIS 1866 (ct. app. Mar. 16, 2023)

    June 2023

  • Newsletter

    Wealth Management Update

    May 2023 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    IRS Rules that Assets in Irrevocable Grantor Trusts Do Not Receive Basis Step-Up at Death
     
    Florida Court Rules that Non-Homestead Property Transferred to Entity May be Reassessed
     
    IRS Releases Strategic Operating Plan

    May 2023

  • Newsletter

    Wealth Management Update

    April Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    Bittner v. United States, 598 U.S. ___ (2023)
     
    2023 Greenbook Proposals – As Relevant to Transfer Tax, Trusts and Valuation
     
    In re the Trust of Eva Marie Hanson Living Trust dated December 11, 1995 (Minn. Ct. App. Jan. 30, 2023)
     
    Vouk v. Chapman, 521 P.3d 712 (Idaho 2022)

    April 2023