by Teddar S. Brooks | Mar 24, 2011 | Articles of Interest, Tax
The Perils of Portability (TEdec Times, Spring 2011) The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (2010 Tax Act) Pub. L No. 111-12, 124 Stat. 32 96 provides for “portability” of the applicable exclusion amounts between spouses....
by Teddar S. Brooks | Mar 22, 2011 | Articles of Interest, T&E News
Strategic Benefits from Outsourcing (TEdec Times, Spring 2011) Cynthia Feathers and Craig S. Brown in an article entitled “Contract Attorneys: How a Small Firm Can Reap Huge Benefits” in the February 2011 edition of the NYSBA Journal, made a significant case for...
by Teddar S. Brooks | Jul 6, 2010 | Cases of Interest, T&E News
Estate of Saul Schneider v. Victor M. Finman, et al To Attorneys Representing Fiduciaries – Personal Representatives, Trustees, Executors or Administrators. (TEdec Times, July 6th, 2010) The Court of Appeals of the State of New York (its highest court) has just...
by Teddar S. Brooks | Jun 23, 2010 | Articles of Interest, Tax
Contingent Claims and Expenses – Final Regulations Under IRC Sec. 2053 (TEdec Times, Summer 2010) The IRS has issued final regulations under IRC Sec. 2053, T.C. 9468, 74 Fed. Reg. 53652 (Oct. 20, 2009), identifying requirements for a valid contingent claim or expense...
by Teddar S. Brooks | Mar 27, 2010 | Articles of Interest, Tax
Qualified Terminal Interest Property Election Qualified Terminal Interest Property (QTIP) Election for New York State Purposes When No Federal Return is Required. (TEdec Times, Spring 2010) NYS Tax Department of Taxation and Finance has issued a new policy on...
