Individual Signing Estate Tax Return is Statutory Executor > >
Estate Planning Journal April 2012
By: Frank S. Baldino
Taxpayer Lacked Qualified Appraisal for Facade Easement > >
Estate Planning Journal February 2012
By: Frank S. Baldino
IRS Successfully Applies Section 2036 to Family Limited Partnership > >
Estate Planning Journal December 2011
By: Frank S. Baldino
Tax Court Upholds Use of Formula Clauses for Gifts of Stock
> >
Estate Planning Journal October 2011
By: Frank S. Baldino
Deduction for Claim Against Estate Limited to Actual Payment
> >
Estate Planning Journal August 2011
By: Frank S. Baldino
Ninth Circuit Holds That Transfers to LLC Were Not Indirect > >
Estate Planning Journal June 2011
By: Frank S. Baldino
Tax Court Rejects Valuations of Conservation Easement
> >
Estate Planning Journal April 2011
By: Frank S. Baldino
Maryland’s New Statutory Power of Attorney: Should You Have One?
> >
Lerch, Early & Brewer's Legal Update
By: Richard N. Ruprecht
Post-Death Settlement Limits Deduction for Contested Taxes
> >
Estate Planning Journal
By: Frank S. Baldino
Second Circuit Upholds Tenancy-in-Common Gift to Co-Occupant
> >
Estate Planning Journal
By: Frank S. Baldino
Gifts and Sales of LLC Interests to Trust Are a Single Transfer > >
Estate Planning Journal
By: Frank S. Baldino
Tax Court Denies Deduction for Facade Easement > >
Estate Planning Journal
By: Frank S. Baldino
Gift Taxes Included in Gross Estate > >
Estate Planning Journal
By: Frank S. Baldino
Gift Based on Defined Value Provision Upheld > >
Estate Planning Journal
By: Frank S. Baldino
Protecting Your Wishes: Appointing Your Attorney-in-Fact > >
Lerch, Early & Brewer's Legal Update
By: Frank S. Baldino and Christine E. Buckley
Assets Owned by Non-Resident Alien Decedent Taxable in Estate > >
Estate Planning Journal
By: Frank S. Baldino
IRS Guidance Regarding Elections Made by an Estate Pursuant to Section 6166 to Defer the Payment of Estate Taxes and Instead to Pay Those Estate Taxes in Installments > >
Estate Planning Journal
By: Frank S. Baldino
IRS Guidance for Investors in Life Insurance Contracts > >
Estate Planning Journal
By: Frank S. Baldino
Nonqualified Disclaimers of IRA Also Did Not Qualify for Marital Deduction > >
Estate Planning Journal
By: Frank S. Baldino
CA-6 Values Lottery Payments Using IRS Annuity Tables > >
Estate Planning Journal
By: Frank S. Baldino
Certain Sales of Interests in CRTs Are Reportable Transactions > >
Estate Planning Journal
By: Frank S. Baldino
Apportionment of GST Taxes Determined re Estate of Denman > >
Estate Planning Journal
By: Frank S. Baldino
Who Needs A Power of Attorney?
> >
Lerch, Early & Brewer's Legal Update
By: Richard N. Ruprecht
Value of Stock Donated to Charitable Organization Was Overstated > >
Estate Planning Journal
By: Frank S. Baldino
Tiered Discount Allowed in Real Estate FLP Gift Tax Case > >
Estate Planning Journal
By: Frank S. Baldino
Tax Court Upholds Taxpayer's Use of Family LLC > >
Estate Planning Journal
By: Frank S. Baldino
Estate Tax Deduction for Qualified Family-Owned Business Interest Denied > >
Estate Planning Journal
By: Frank S. Baldino
CA-11 Allows Discounts to Corporation's Stock for Entire Built-In Capital Gains Tax > >
Estate Planning Journal
By: Frank S. Baldino
Life and Death Planning for Unmarried and Same-Sex Couples
> >
Lerch, Early & Brewer's Legal Update
By: Alex S. Tanouye
Property Transferred to FLP Is Included in Estate > >
Estate Planning Journal
By: Frank S. Baldino
Estate of Special Needs Child Can Deduct Loan From Parent > >
Estate Planning Journal
By: Frank S. Baldino
Age Limitation of Kiddie Tax Is Increased > >
Estate Planning Journal
By: Frank S. Baldino
Remittance Was Deposit and Was Refunded to Taxpayer > >
Estate Planning Journal
By: Frank S. Baldino
What We Can Do for You (Or Your Parents!) > >
Lerch, Early & Brewer's Legal Update
By: Sigrid C. Haines
Qualified Conservation Easements > >
Estate Planning Journal
By: Frank S. Baldino
Transfers via Power of Appointment Were Subject to GST Tax > >
Estate Planning Journal
By: Frank S. Baldino
Changes to the Maryland Estate Law Allow Savings for the Savvy > >
Lerch, Early & Brewer's Legal Update
By: Richard N. Ruprecht
Value of S Stock and SCINs for Gift Tax Purposes > >
Estate Planning Journal
By: Frank S. Baldino
IRS Provides Guidance Regarding Real Estate and Active Business Requirement of Section 6166 > >
Estate Planning Journal
By: Frank S. Baldino
IRA Payable to QTIP Trust: Marital Deduction Requirements > >
Estate Planning Journal
By: Frank S. Baldino
Spousal Interests in GRATs Were Not Qualified Interests > >
Estate Planning Journal
By: Frank S. Baldino
Deduction Okayed on Termination of Non-Qualifying CRT > >
Estate Planning Journal
By: Frank S. Baldino
Maryland Health Care Advance Directives: The Law May Be Changing
> >
By: Sigrid C. Haines
Discount for FLP Funded with Cash and CDs > >
Estate Planning Journal
By: Frank S. Baldino
Separate Account Rules Don't Apply When a Trust Is IRA Beneficiary > >
Estate Planning Journal
By: Frank S. Baldino
Residence That Was Transferred to Children Was Includable in the Taxable Estate > >
Estate Planning Journal
By: Frank S. Baldino
Tax Court Affirms Application of Section 2036(A) to Family Limited Partnerships > >
Estate Planning Journal
By: Frank S. Baldino
Supreme Court: IRAs May Be Excluded From Bankruptcy > >
Estate Planning Journal
By: Frank S. Baldino
Health Care Decisions: Have You Made Yours?
> >
By: Richard N. Ruprecht and Sigrid C. Haines
Recent Case Illustrates the Benefits of Borrowing to Pay Estate Taxes > >
Estate Planning Journal
By: Frank S. Baldino
Formula Price of Family Buy-Sell Agreement Did Not Control for Estate Tax Valuation > >
Estate Planning Journal
By: Frank S. Baldino
Right of First Refusal in Partnership Agreement Subject to Section 2703 > >
Estate Planning Journal
By: Frank S. Baldino
IRS Proposed Rules Re GRATs > >
Estate Planning Journal
By: Frank S. Baldino
Buy-Sell Agreement Disregarded for Estate Tax Valuation Purposes > >
Estate Planning Journal
By: Frank S. Baldino
