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March 2025 AFRs and 7520 Rate Seabrook Property, LLC v. Commissioner (TC Memo 2025-6) IRS Announcement 2025-2 Private Letter Ruling 202504007 (January 31, 2025) Chief Counsel Memorandum 202504014
on March 2025
From California Lawyers Association on February 24, 2025
February 2025 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts Nosirrah Management, LLC v. AutoZone, Inc., (W.D. Tenn. November 15, 2024) In the Matter of the Petition of Richard S. Myers and Erin Langan (N.Y. Div. of Tax Appeals, ALJ) Udell v. Udell (Fla. 4th DCA 2024)
on February 2025
January 2025 AFRs and 7520 Rate In re Estate of Jesse L. Beck, 557 P.3d 1255 (Mont. Oct. 29, 2024) – Montana Supreme Court Holds That a Cell Phone Video Cannot Be Admitted to Probate Memorial Hermann Accountable Care Organization v. Commissioner, 120 f.4th 215 (5th Cir. Oct. 28, 2024) – Fifth Circuit Does Not Apply Treasury Regulation, Illustrating the Effects of the Loper Bright Decision In Re James A. Reed Trust, No. 366701 (Mich. CT. App. Nov. 14, 2024) – Michigan Court of Appeals Reforms Trust to Comport With the Settlor’s Intent IQ Holdings, Inc. v. Commissioner, t.c. Memo. 2024-104 (Tax CT. Nov. 7, 2024) – Tax Court Disallows Charitable Deduction Due to Lack of Contemporaneous Written Acknowledgment In Re Estate of William F. McLoughlin, 104 Mass. App. CT. 752 (App. CT. Sept. 30, 2024) – Massachusetts Appeals Court Finds That Providing an Affidavit in Support of an Action Contesting a Will Did Not Violate the Will’s in Terrorem Clause Godoy v. Linzner, 106 cal.app.5th 765 (CT. App. Nov. 13, 2024) – California Court of Appeal Invalidates Amendment to Trust as a Restraint on Alienation Will of Richard Feigen, No. 2021-1075 (N.Y. Sur. Ct. Westchester Cnty. Nov. 29, 2024) – Westchester County Surrogate's Court disqualifies attorney and law firm under the Advocate-Witness Rule
on January 2025
December 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts Estate of Becker v. Commissioner of Internal Revenue, T.C. Memo 2024-89 (September 24, 2024) Haan v. Haan, No. 364875 (Mich. Ct. App. Oct. 7, 2024) IRS Postpones Deadline for States Impacted by Hurricanes Florida Amendment 5 – Annual Inflation Adjustment for Homestead Exemption Final Regulations on Consistent-Basis and Basis Reporting Issued Lull v. Clark (In re Philpot Est.), No. 365107 (Mich. Ct. App. October 11, 2024)
on December 2024
on November 7, 2024
November 2024 AFRs and 7520 Rate Inflation Adjustments for 2025 & Planning Considerations Delaware "Beneficiary Well-Being Trust" Practice Considerations – Implications for Estate Planning Estate of Williams: Omission of a Testator’s Other Known Children Demonstrated His Intent to Exclude All Preexisting Children, Known or Unknown Estate of Nowell v. Commissioner: Fractional Interest Discount Planning with QTIPS McDougall v. Commissioner: Termination of QTIP Trust Results in Gift Tax Liability to Remainder Beneficiaries Estate of Fields v. Commissioner: Inclusion of Transferred Assets under § 2036(a)
on November 2024
Estate, Gift and GST Tax Update Gift Tax Update New York Basic Exclusion Amount to Increase in 2025 Connecticut Estate Planning Update Massachusetts Estate Planning Update Spousal Lifetime Access Trusts (“SLATS”)
September 2024 AFRs and 7520 Rate In the Matter of the Niki and Darren Irrevocable Trust and the N and D Delaware Irrevocable Trust, No. 2019-0302-SG (Del. Ch., July 24, 2024) – Delaware Court of Chancery Holds Trust Decanting Void Due to Noncompliance with Statutory Requirements Conn. Pub. Act No. 24-104 – Connecticut Uniform Trust Decanting Act Florida Bar Trust Law Committee – Legislative Proposal Re: Amendment to Decanting Statute Neal v. Lamb-Ferrara, 2024 Fla. App. LEXIS 4172 (Fla. Ct. App., 3d Dist., May 29, 2024) - Warning to Out of State Lawyers Who Advise Florida Residents on Trust/Estate Planning and Administration Matters ABA Formal Ethics Opinion 511R – Confidentiality Obligations of Lawyers Posting to Listservs Conley v. Conley (In re Conley Trust), No. 366180 (Mich. Ct. App., July 18, 2024) – Michigan Court Holds Beneficiaries Properly Issued K-1s in Connection with Transfer Made Pursuant to a Trust Settlement Agreement FedEx Corp. v. United States, W.D. Tenn., No. 2:20-cv-02794 – District Court Requests Supplemental Briefing on Impact of Loper Bright Doctrine in a Federal Tax Case; Taxpayer and Government Unsurprisingly Disagree IRS Promulgates Final Regulations and Additional Proposed Regulations with Respect to Required Minimum Distributions from Qualified Retirement Accounts
on September 2024
on August 14, 2024
