by Scott Farquharson | Apr 1, 2014 | Newsletters
[vc_row][vc_column][vc_separator type=”normal” position=”center” width_in_percentages=”” up=”10″ down=”40″][blockquote text=”The defining feature of a nominee trust is that the trustees have no power to...
by Scott Farquharson | Mar 7, 2014 | Articles
[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]In Adell v. Comm’r, T.C. Memo. 2014-155 (Aug. 4,...
by Scott Farquharson | Nov 18, 2013 | Articles
[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]In Revenue Procedure 2014-61, I.R.B. 2014-47 (Nov....
by Scott Farquharson | Nov 1, 2013 | Newsletters
[vc_row][vc_column][vc_separator type=”normal” position=”left” width_in_percentages=”” up=”10″ down=”40″][blockquote text=”Congress finally addressed the unfavorable transfer tax laws that were to take...
by Scott Farquharson | Sep 12, 2013 | Articles
[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]In Frank Aragona Trust v. Comm’r, 142 T.C. No. 9,...
