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Wills, Trusts & Estates Prof Blog
Lack of Portability of the Estate Tax Exemption and Possible Solution
Mitchell M. Gans (Steven A. Horowitz Distinguished Professor of Tax Law, Hofstra University School of Law), Jonathan G. Blattmachr (Attorney at Law, Milbank, Tweed, Hadley & McCloy LLP) and Austin…
White Collar Crime Prof Blog
Stick to Acting
By Ellen Podgor
Blog emperor Paul Caron has a post (here) on the Tax Prof Blog linking to an interview actor Wesley Snipes gave to Entertainment Weekly (here) discussing his pending criminal tax…
Nonprofit Law Prof Blog
Steven Sholk’s Publishes Electioneering Guide for 501(c)(3)’s.
Steven Sholk, of Gibbons, P.C. has published a thoroughly comprehensive guide explaining the political and campaign acitivity do's and don'ts pertaining to 501(c)(3)'s. Get it here: Download Electioneering.pdf. The most…
Nonprofit Law Prof Blog
Role of Nonprofit 501(c)(4)’s in Presidential Campaign is on the Rise
On December 5, 2007, The Washington Post pubished an article about the rising influence of nonprofit 501(c)(4)'s on the current campaign for U.S. President. The article explains the differences between…
Florida Probate & Trust Litigation Blog
Income Tax Planning in Probate: IRS Rules Gain from Post-Death Sale of Decedent’s Real Property under Pre-Death Contract Wasn’t IRD
Clients are often surprised to learn that, for the most part, inherited assets are received income tax free. In addition to being income tax free, the appreciation on capital assets…
Florida Probate & Trust Litigation Blog
The 11th Circuit on estate tax valuation discounts; dissent decries “doctrine of ignoble ease”
Estate of Jelke v. C.I.R., --- F.3d ----, 2007 WL 3378539 (11th Cir. Nov 15, 2007) The best nugget of wisdom - and most entertaining quote - found in this…
White Collar Crime Prof Blog
Form 8300
By Ellen Podgor
John Wesley Hall, over at Law of Criminal Defense posts about "one criminal defense lawyer federally disbarred and another suspended 5 years for false testimony about source of cash fee…
Florida Probate & Trust Litigation Blog
“Disengaged” PR + blown estate tax filing deadline = $233,359 late penalty
Estate of Zlotowski v. C.I.R., T.C. Memo. 2007-203 (Jul 24, 2007) In a probate proceeding the person primarily responsible for getting the job done right is also the person primarily…
Wills, Trusts & Estates Prof Blog
Benefiting Grandchildren Through Lifetime and Testamentary Transfers
MichaelA. Kirtland (Kirtland & Seal, L.L.C., ColoradoSprings, Colorado) has published his article, Benefiting Grandchildren Through Lifetime and Testamentary Transfers,in the May 2007 edition of Estate Planning.Here is the conclusion:This article…
Wills, Trusts & Estates Prof Blog
Disclaim Reform and UDPIA: The Disappointing Amendments of 2006
AdamJ. Hirsch and RichardR. Gans have published their article, DisclaimReform and UDPIA: The Disappointing Amendments of 2006, on SSRN. It was originally runin the December 2006 issue of Estate Planning.…