Speakers: Jonathan Blattmachr, Esq. and Martin M. Shenkman, Esq. -How has trust and related planning changed in the current planning environment? -When and how should grantor or non-grantor trusts be […]
Reprinted from Leimberg Information Services, Inc. by Jonathan G. Blattmachr and Martin M. Shenkman December 3, 2018 “In the wake of the Tax Cut Jobs Act of 2017 (‘Act’), the […]
Date and Time of Webinar: Wednesday, November 14th at 3:00 p.m. Description: Incomplete non-grantor trust (“ING” Trusts), called “DINGs” if in Delaware, “NINGs” If in Nevada, and so on, […]
Steve Leimberg’s Income Tax Planning Email Newsletter Archive Message #136 Date:12-Mar-18 Subject: Alan Gassman, Martin Shenkman, Jonathan Blattmachr & Brandon Ketron – Using Multiple Entities to Reduce Income Taxes for […]
These notes were originally published in Steve Leimberg’s Estate Planning Email Newsletter Archive Message #2623. They can be viewed here.
These notes were originally published in Steve Leimberg’s Estate Planning Email Newsletter Archive Message #2621. They can be viewed here.
These notes were originally published in Steve Leimberg’s Estate Planning Email Newsletter Archive Message #2620. They can be viewed here.
Steve Leimberg’s Estate Planning Email Newsletter – Archive Message #2598 Date: 06-Nov-17 From: Steve Leimberg’s Estate Planning Newsletter Subject: Martin Shenkman’s Day 2 Notes from the 43rd Annual Notre Dame […]
1. Discussion. a. Portability was supposed to simplify the estate tax system. Prior to portability, if one spouse died, to secure that deceased spouse’s exemption required affirmative planning in most […]
1. Discussion. In Powell, the Tax Court, in a reviewed decision, determined that the assets that had been transferred to a family limited partnership (“FLP”) were included in the decedent’s […]