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New York State changes personal income tax rates

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 2 2012

New York has modified the personal income tax rate schedule for tax years 2012 through 2014

IRS issues final Form 8938

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 2 2012

Treasury has issued a final Form 8938, which certain taxpayers will need to file in 2012 for the 2011 tax year

Tannen v. Tannen

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 2 2012

The Supreme Court of New Jersey affirmed the Appellate Division's holding that, for purposes of determining alimony, it was not appropriate to impute income to a wife based on her beneficial interest in an irrevocable trust created and funded by her parents

New York legislature to consider new uniform trust code

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 2 2012

A new uniform trust code will be submitted to the New York state legislature for its consideration

Year-end planning strategies

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 15 2011

We have experienced yet another year of financial instability, both here and across the shores, which continues to engender some degree of anxiety among our clients

Use it or lose it - increased gift and GST exemption amounts expire on 123112

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 1 2011

On December 17, 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "2010 Act") was signed into law, making significant modifications to the estate, gift and generation-skipping transfer ("GST") taxes

Intra-family loans: a simple yet effective estate planning tool

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 1 2011

An intra-family loan is a basic estate-planning technique which has a very low transaction cost

Court finds Tax Court erred when it apportioned entire value of a Manhattan brownstone to a decedent’s estate when decedent transferred 49 of the property to her son a few years before

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 5 2010

In this case the higher court reversed a lower court's inclusion of the entire value of a real property in the Decedent's estate when the decedent had transferred a portion of the property to her son during her life

Changes in Florida homestead laws

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 5 2010

Under Florida law, a "homestead" enjoys certain protections

The Ninth Circuit holds that an IRA's named beneficiaries, rather than the decedent’s wife, were entitled to the IRA funds after his death, even though some of the funds in the IRA had been rolled over from a 401(k) plan

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 10 2010

The Ninth Circuit held that the named beneficiaries of an IRA, rather than the IRA owner's wife, were entitled to the IRA funds after his death, even though some of the funds in the IRA had been rolled over from a 401(k) plan subject to ERISA's surviving spouse provisions