Posts Tagged ‘Estates’

New Tax Laws Make Some Trusts' Investment Income Taxable in 2014

An article published on Bloomberg’s website BNA.com reported on recent changes to the tax laws that make some trusts’ previously-exempt net investment income taxable in 2014. According to the report, Adrienne Mikolashek, an attorney with the IRS Office of Chief Counsel, stated, “Once a trust distributes net investment income to a beneficiary under the Internal…

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CLE on Planning with Portability – Wills, Trusts & Estates Prof Blog

The American Taxpayer Relief Act of 2013 (ATRA) has given portability its permanence. Portability requires additional review and revision of estate plans by counsel that some clients may resist. Are you prepared to listen to your clients’ concerns, work within their legal budgets, and provide the appropriate guidance? … Read more: CLE on Planning with Portability…

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PLR Ruling on Charitable Trust – Wills, Trusts & Estates Prof Blog

Charity Recently, the IRS issued a private letter ruling that held that a proposed grant to a charitable trust would not affect the tax-exempt status of the foundation. A private non- operating foundation was requesting a grant to a charitable trust … Read more: PLR Ruling on Charitable Trust – Wills, Trusts & Estates Prof Blog

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CLE on Advanced Estate Planning – Wills, Trusts & Estates Prof Blog

Stay current on the latest new legislation, regulations, rulings, and cases in estate planning law in 2013 with this popular quarterly video webcast! This advanced CLE program will discuss important recent developments and … Read more: CLE on Advanced Estate Planning – Wills, Trusts & Estates Prof Blog

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CLE on Planning with Portability – Wills, Trusts & Estates Prof Blog

The American Taxpayer Relief Act of 2013 (ATRA) has given portability its permanence. Portability requires additional review and revision of estate plans by counsel that some clients may resist. Are you prepared to listen to your clients’ concerns, work within their legal budgets, and provide the appropriate guidance? … Read more: CLE on Planning with Portability…

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