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Case Summaries

Kaestner Trust — Supreme Court Guidance for State Trust Income Taxation

Case Summaries

Valuation of S Corporation Shares; Applicability of Section 2703(b) to Family Transfer Restriction, Kress v. U.S. (E.D. Wis, March 26, 2019)

Current Developments

Estate Planning and Current Developments and Hot Topics (December 2019)

Investment Management

Inflation Checkpoint: Transportation Innovations and Transit Costs

Wealth Planning

Family Businesses, Family Dynamics, and Governance

ACTEC Summaries

ACTEC 2019 Annual Meeting Musings

Case Summaries

Transfer Planning in 2021, Including Transfers in Anticipation of Possible Retroactive Transfer Tax Legislation

Current Developments

Legislative Update: Biden Administration Priorities, Senator Sanders’ Proposals, and Deemed Sales upon Gifts and at Death (April 2021)

Current Developments

Estate Planning Current Developments and Hot Topics (May 2021)

Case Summaries

Estate of Warne v. Commissioner, T.C. Memo. 2021-17 – Valuation of Majority Interests in LLCs Owning Real Estate