Articles
Back-End Spousal Lifetime Access Trust
March 5, 2023The historically high combined federal estate and gift tax exemption amount, currently $12,920,000 per individual in 2023, afforded by the Tax Cuts and Jobs Acts (the “TCJA”) will sunset on December 31, 2025, absent further legislation from Congress, and be reduced to the pre-TCJA level of $5,000,000 (adjusted annually for inflation) per individual on January 1, 2026.
Naples Daily News Sunday Supplement
Time Share Charitable Contribution Scheme: Promoter Penalized $8.4 Million
‘Tarpey v. United States’
June 24, 2022In his Estate Planning and Philanthropy column, Conrad Teitell offers a summary of ‘Tarpey v. United States,’ where a Montana-based attorney was held liable for engaging in a scheme of donating timeshare interests for large tax deductions.
To read a PDF of the article, please click below:
New York Law Journal
Crypto-proofing Your Estate Plan
June 22, 2022Although digital assets have been around for quite some time, we are seeing now, more than ever, a new wave of people who are choosing to invest in digital assets such as cryptocurrencies and NFTs (“crypto-assets”) over more traditional assets such as real estate and securities.
Donors’ Charitable Pledges
The Ins and Outs
October 2021 IssueConrad Teitell, Heather J. Rhoades and Brianna L Marquis wrote an article for Trusts and Estates Magazine entitled "Donors' Charitable Pledges" which was published in the October 2021 Issue.
Trusts & Estates Magazine
Contracts to Make a Will
They can be used for estate plans and charitable giving.
September IssueConrad Teitell, Heather J. Rhoades and Brianna L Marquis wrote an article for Trusts and Estates Magazine entitled "Contracts to Make a Will" which was published in the September 2021 Issue.
Trusts & Estates Magazine
New Tax Bill Targets Pass-Through Entities to Help Small Businesses
A push to expand eligibility, simplify calculations and include a phaseout for the pass-through deduction.
August 3, 2021Brianna L. Marquis wrote an article for WealthManagement.com entitled "New Tax Bill Targets Pass-Through Entities to Help Small Businesses" which was published on August 3, 2021.
WealthManagement.com
Pandemic-Related Issues in Commercial Leases
April 22, 2021In the year or so since COVID-19 has disrupted every industry, there have been several recurring issues in commercial real estate leases worthy of discussion. In this brief alert we delve into a few of them in the hopes of better educating and arming our clients against certain common issues.
Philanthropic Tax Planning for Family Members and Charities
Strategies for Fat and Skinny Cat Clients
Trusts & Estates Magazine
Charitable Tax Planning in an Uncertain Coronavirus and Tax World
Walking-around Knowledge on the Basics and the New Stuff
Trusts & Estates Magazine
Timing is Everything When It Comes to Self-Dealing Rules
Private letter ruling should provide comfort to fiduciaries interacting with private foundations
June 2, 2020Stefania L. Bartlett and Cara Howe Santoro wrote an article for WealthManagement.com entitled "Timing is Everything When It Comes to Self-Dealing Rules" which was published on June 3, 2020.
WealthManagement.com
Quid Pro Quo and Fundraising Events
Conrad Teitell, Rachel B.G. Sherman and Katherine C. Gent wrote an article for Trusts and Estate Magazine entitled "Quid Pro Quo and Fundraising Events" which was published in the June 2020 Issue.
Trusts & Estates Magazine
Quid Pro Quo isn't Just a Political Issue
Conrad Teitell, Rachel B.G. Sherman and Katherine C. Gent wrote an article for Trusts and Estate Magazine entitled "Quid Pro Quo isn't Just a Political Issue" which was published in the May 2020 Issue.
Trusts & Estates Magazine