December 6th, 2018|
Following a petition to resolve an ongoing controversy regarding the computation of the marital deduction under Code Section 2056, on November 20, 2018 the United States tax court issued an opinion in Estate of Turner [...]
August 23rd, 2018|
The IRS has issued proposed regulations on one of the most complicated but beneficial provisions under the Tax Cuts and Jobs Act: the pass-through and qualified business income (QBI) deductions under Code Section 199A. [...]
October 13th, 2016|
The Internal Revenue Service (“IRS”) and the Department of the Treasury have released a notice of proposed rulemaking to follow the rulings of Windsor v. United States, 133 S. Ct. 2675 (2013) and Obergefell v. [...]
April 19th, 2016|
Trillions of dollars have been invested in individual retirement plans (IRAs) and qualified retirement plans (QRPs), such as 401(k) plans and 403(b) plans. These retirement assets comprise a substantial portion of the net worth of [...]
November 12th, 2015|
In Obergefell v. Hodges the Supreme Court of the United States ruled that a state’s refusal to recognize a same-sex couple’s fundamental right to marry was an unjustified deprivation of the substantive due process and equal protection [...]
April 26th, 2013|
On April 10, 2013, the White House released its federal budget proposals for fiscal year 2014. The Treasury Department’s “General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals” (the so-called “Green Book”) was released [...]
January 7th, 2013|
Christian Perrin and Jim Hickmon will each present during the Mecklenburg County Bar Association’s 2013 Estate Planning Series. Christian’s January 22, 2013 presentation is entitled “Attorney as Executor: Ethics in Estate Administration & Estate Controversy.” [...]
January 1st, 2013|
Senate-Approved Bill Would Avoid Fiscal Cliff Earlier today, the United States Senate, by a vote of 89-8, passed H.R.8, the “American Taxpayer Relief Act” (the “Act”). The Act would prevent many of the tax hikes [...]
November 22nd, 2012|
The 2012 election is behind us and once again we find ourselves facing the prospect that major provisions of the Internal Revenue Code and the Treasury Regulations will sunset at year-end letting many of the [...]
