A recording of the Webinar can be found under the Resources tab of the website. The Power Point presentation for the webinar can be found at: https://shenkmanlaw.com/uploads/2016/12/Powerpoint-Estate-Tax-Repeal-Is-Not-a-Temporary-or-Permanent-Certainty-How-to-Plan-Now-Dec-12-2016.pdf A copy of […]
The 42nd Annual Notre Dame Tax & Estate Planning Institute was recently held in South Bend. Lots of great speakers and great planning ideas. Below are links to a selection of […]
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 […]
New Ruling The IRS has just issued Revenue Procedure 2016-49 to provide assurance to taxpayers about an issue that many have pondered. A Bit of Background: QTIP […]
Introduction Showing sensitivity to a client’s religious concerns should be an integral component of estate planning. Religious goals can be achieved by integrating a client’s religious concerns into the […]
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 The Proposed 2704 Regulations prevent taxpayers from considering a range of restrictions that could otherwise reduce the value of an interest in an entity for transfer tax purposes. […]
Dear Client: Proposed Regulations Just Issued: The Treasury (IRS) just issued Proposed Regulations that could have a dramatic impact on your estate planning by eliminating valuation discounts. For […]
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 […]