Removal of Trustee 4-24-18

Cases of interest – 4-24-18 Provided By: TEdec Systems, Inc. Trust Under Agreement of Taylor, 164 A. 3d 1147 (Pa. 2017) UTC provisions allowing modification of trust by beneficiaries cannot be used to remove trustee. In Trust Under Agreement of Taylor, 164 A. 3d...

Comments On The Regs Under IRC Sec. 67

Squib On The New Regs Under IRC Sec. 67 The 2% Rule Treasury Decision 9664 On May 9, 2014 the Treasury Department and the IRS adopted final regulations, which generally retained the 2011 proposed regulations with minor modifications. The final regulations are...

Marraige Equity Act – New York State Tax

Marraige Equity Act – New York State Tax The Marriage Equality Act was signed into law on June 24, 2011. The New York State Department of Taxation and Finance, Taxpayer Guidance Division has issued a technical memorandum on how the law applies to various New...