By: Martin M. Shenkman, Esq., Bernard A. Krooks, Esq., and Jonathan G. Blattmachr, Esq. Introduction One of the authors just received a call to assist those helping one of the […]
Explanation: The following is a sample letter for a physician to provide to a patient/taxpayer to use as support for claiming a home medical improvement expense deduction. The illustration uses […]
By: Andrew T. Wolfe, Esq. and Martin M. Shenkman, Esq. Flexible SLATs Key Ingredient in Advisor’s Toolbox In the current environment of uncertainty, many married clients should consider […]
Wealth Planning>Estate Planning Planning for 2017 and beyond (part 2 of 4) Martin M. Shenkman, Andrew T. Wolfe, Alan A. Davidson | Jan 03, 2017 http://www.wealthmanagement.com/estate-planning/impact-federal-estate-tax-repeal In our prior article […]
Steve Leimberg’s Estate Planning Email Newsletter – Archive Message #2478. “The election of Donald J. Trump as our 45th President was largely unexpected. It is difficult to forecast what that […]
Steve Leimberg’s Estate Planning Email Newsletter – Archive Message #2467 Date: 19-Oct-16 From: Steve Leimberg’s Estate Planning Newsletter Subject: Martin M. Shenkman, Richard Greenberg & Glenn Henkel: The New Jersey […]
Introduction Practitioners are still grappling with the intricacies and complexities of the Proposed 2704 Regulations. But it is vital to start addressing some of the long existing tax doctrines […]
Introduction On August 4, the Treasury Department issued Proposed Regulations that restrict or eliminate valuation discounts for family-owned businesses under IRC Sec. 2704. The Proposed Regulations will be the […]
Introduction OK stop holding your breath! The long awaited discount Regs were just issued. 26 CFR Part 25 [REG-163113-02] RIN 1545-BB71. They will be published in the Federal Register […]
► Remainder Interest in Residence and Farms: Generally, a charitable deduction is not permitted for charitable gifts of less than a donor’s entire interest in property. IRC Sec. 170(a)(3). […]