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IRS seeks comment on rules for estate tax return filing extensions

Proskauer Rose LLP
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USA
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March 8 2013

The Internal Revenue Service is seeking public comment on final regulations governing the extension of time to file estate tax returns, which allow

New Form 1041, U.S. Income Tax Return for Estates and Trusts for 2012, and instructions released

Proskauer Rose LLP
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USA
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March 8 2013

The IRS has released a final version of the Form 1041, U.S. Income Tax Return for Estates and Trusts for 2012, and the corresponding instructions

Private Letter Ruling 201245004

Proskauer Rose LLP
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USA
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February 12 2013

The IRS ruled that the surviving spouse could disclaim her interest in an Individual Retirement Account ("IRA") even though she had received

Estate of Nancy P. Young v. United States (D. Mass., No. 1:11-cv-11829-RWZ, 121712)

Proskauer Rose LLP
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USA
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February 12 2013

In Estate of Nancy P. Young v. United States, the District Court upheld a latefiling penalty against an estate whose accountants advised it to file

IRS issues Revenue Procedure 2013-15

Proskauer Rose LLP
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USA
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February 12 2013

In Revenue Procedure 2013-15, the IRS announced the 2013 inflation adjustments, including the income tax rate schedules, and other tax changes

February interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts

Proskauer Rose LLP
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USA
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February 12 2013

The February 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.2, which is a slight increase from

We didn't (quite) fall off the cliff, but we still have to clean up the mess!

Proskauer Rose LLP
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USA
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January 8 2013

When the clock struck midnight on December 31, 2012, estate planning practitioners said "good night" to an unprecedented period of working with clients to

Rev. Proc. 2012-14 (10182012)

Proskauer Rose LLP
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USA
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December 7 2012

The IRS released the inflation adjustments affecting various sections of the Internal Revenue Code for 2013

December interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts

Proskauer Rose LLP
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USA
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December 7 2012

The December 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.2, which is a slight increase from last month's rate of 1.0

Estate of Bates v. Commissioner, T.C. Memo. 2012-314, November 7, 2012

Proskauer Rose LLP
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USA
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December 7 2012

The Tax Court ruled that the cost of settlement could not be deducted as an administrative expense on an estate tax return, because the claim was for a beneficiary's distributive share and not for a creditor's claim against the estate

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