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By Susan Calistri Boesger J.D. LL.M. This EIA provides two updated model Florida Durable Power of Attorney forms. One form provides estate planning provision and one does not. The EIA also provides some general information to consider when using...

The USC Gould School of Law Tax Institute January 27-29, 2014 Millennium Biltmore Hotel Los Angeles Over 60 speakers and 500 attendees will converge in January 2014 to address cutting-edge tax issues affecting corporations, privately held companies...

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate"...

By Genevieve M. Moore , Morrison & Foerster LLP It is more and more common for individuals to use a revocable trust instead of a Will as their primary estate planning document, particularly in California where we practice. Although there is an up...

The New York Marriage Equality Act was signed into law on June 24, 2011 and recognizes the right of same-sex couples to marry in New York State. In this Analysis, Professor William LaPiana discusses the impact of the new act on estate planning for same...

As the New Year arrived on January 1 with confetti and champagne, so did a very significant change in U.S. tax law: the temporary repeal of the federal estate tax laws. Although some would see repeal as another cause for celebration, for many it will...

BY: JOHN H. TURNER, III & JEFFREY D. CHADWICK In December 2010, Congress created a new right of "portability" between spouses,to remedy the circumstance in which spouses were unable or unwilling to engage in estate tax planning. For deaths...

By Darin Christensen The following represent opportunities to address important issues in your estate plan. In some cases, these will be reminders about conditions that often are overlooked. In others, these will highlight alternatives that may...

By J. Corey Reeder When estate planning lawyers discuss gifting as an estate planning strategy with clients, there are a few very important components to this discussion that must be reviewed in order to most effectively leverage gifting as ...

Upon repeal of the federal estate tax laws, many estate planners were forced to take a closer look at specific sections of the Internal Revenue Code affected by repeal. One provision that has received particular attention is section 2511(c) , which...

By Darin Christensen The following represent opportunities to address important issues in your estate plan. In some cases, these will be reminders about conditions that often are overlooked. In others, these will highlight alternatives that may...

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate"...

Until now, the option of contributing to a Roth IRA was limited to those individuals with modified adjusted gross incomes below roughly $176,000 (for married taxpayers filing jointly) or $120,000 (for single taxpayers or those filing as head of household...

A recent Tax Court decision has caught the attention of estate planners and appraisers because of its implications for gifts of undivided interests in real property. The case at issue is Ludwick v. Comm'r, T.C. Memo 2010-104 (May 10, 2010) . In...

By Joseph L. Wyatt, Jr. Morrison & Foerster LLP The Health Reform Act of 2010 [ Health Care and Education Affordability Reconciliation Act of 2010 ] occupies 2,377 pages, of which only one page, occupied by section 1409 of that Act, enacts...