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U.S. v. Blake, E.D.N.Y, No. 12-cv-02577

Proskauer Rose LLP
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USA
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June 3 2013

The U.S. District Court for the Eastern District of New York abstained from jurisdiction in a claim by the government to collect estate taxes because

June 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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June 3 2013

The June 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.2, which is a slight decrease from April's rate

Estate of Liftin v. U.S., 111 AFTR-2d 2013-1426 (Ct. Fed. Cl.)

Proskauer Rose LLP
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USA
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June 3 2013

The Court of Federal Claims held that an estate was not entitled to a refund of a late-filing penalty because the estate lacked reasonable cause for

TAM 201317010 (April 26, 2013)

Proskauer Rose LLP
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USA
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June 3 2013

In this TAM, Trust A and Trust B owned interests in Company X. B was a Trustee of both Trust A and Trust B. A was a shareholder in Company X and a

Knappe v. U.S., 111 AFTR-2d 2013-1531 (9th Cir.)

Proskauer Rose LLP
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USA
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June 3 2013

The executor relied on the advice of his accountant that the time period for both extending the time to file an estate tax return as well as the time

May 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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May 1 2013

The May 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.2, which is a slight decrease from April's

Favorable "DING trust" rulings PLRs 201310002 201310006

Proskauer Rose LLP
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USA
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May 1 2013

In five related rulings, the IRS issued favorable holdings addressing the income and gift tax consequences of so-called "DING trusts." The acronym

Estate of Kite v. Commissioner, T.C. Memo 2013-43

Proskauer Rose LLP
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USA
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March 8 2013

The Tax Court held that a surviving spouse's sale of substantial entity interests to trusts for her children in exchange for a 10-year deferred

March 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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March 8 2013

The March 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.4, which is a slight increase from

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

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Search results

U.S. v. Blake, E.D.N.Y, No. 12-cv-02577

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

Estate of Liftin v. U.S., 111 AFTR-2d 2013-1426 (Ct. Fed. Cl.)

TAM 201317010 (April 26, 2013)

Knappe v. U.S., 111 AFTR-2d 2013-1531 (9th Cir.)

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

Favorable "DING trust" rulings PLRs 201310002 201310006

Estate of Kite v. Commissioner, T.C. Memo 2013-43

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

IRS seeks comment on rules for estate tax return filing extensions

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