Articles
NEWS ALERT: Another Important IRS Filing Due by May 1, 2017, for Those Involved with Conservation Easements (IRS Notice 2017-10)
February 27, 2017
The Internal Revenue Service (IRS) has moved to put a yield sign in front of anyone wanting to invest in a syndicated conservation easement to ...
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Big Changes Are Coming To The GA Trust Code, But Likely Not Until July 2018! (Originally Published March 2017 & Updated May 2017)
February 15, 2017
By Richard Morgan Many state legislatures over the last decade or so have been on a mission to modify state laws to become more friendly ...
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NEWS ALERT: Important IRS Filings Due by May 1, 2017, for Those Involved with Micro-Captive Insurance Companies (IRS Notice 2016-66, as Modified by IRS Notice 2017-08)
January 30, 2017
The IRS has moved to put a yield sign in front of anyone creating or utilizing a micro-captive insurance company under IRC Section 831(b) by ...
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Non-Spouse Beneficiaries of Inherited IRAs & The 50% Penalty: Timing is Everything!
December 8, 2016
The IRS recently published IRS Information Letter 2016-0071. This Information Letter discusses rules that apply to anyone who has inherited an IRA account or other ...
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NEWS ALERT: The IRS Just Confirmed That a QTIP Election Can Be Used With a Portability Election, Answering a Question That Has Existed Since 2010
October 3, 2016
The IRS recently answered a question that has existed for nearly six years now: whether Revenue Procedure 2001-38 would end up preventing the intentional use ...
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The Not-So-Obvious Reasons that Estate, Trust, Conservatorship, and Guardianship Related Disputes Are Going to Explode in Number in the Future (Updated February 2023)
September 27, 2016
Common sense tells us that, as the number of older people in our country increases, the need for estate planning, trust planning, conservatorships, and guardianships ...
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Georgia 529 Plans Get Even Better For Married Couples
August 25, 2016
Beginning with the 2016 tax year (i.e., for Georgia income tax returns filed in 2017), the 529 Plan contribution income tax deduction for married couples ...
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NEWS ALERT: Brand New Proposed Treasury Regulations Under IRC Section 2704 May Significantly Impact Family Business & Investment Entities
August 4, 2016
The Treasury Department and the Internal Revenue Service (“IRS”) have long planned to modify Internal Revenue Code (“IRC”) Section 2704. Finally, on August 2, 2016, ...
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