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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 21, 2024
on July 24, 2024
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
on June 2024
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)
on May 2024
on April 9, 2024
From Proskauer For Good on February 29, 2024
