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Articles
Individual Signing Estate Tax Return is Statutory Executor
April 1, 2012
Estate Planning Journal April 2012
By: Frank S. Baldino
Taxpayer Lacked Qualified Appraisal for Facade Easement
February 1, 2012
Estate Planning Journal February 2012
By: Frank S. Baldino
IRS Successfully Applies Section 2036 to Family Limited Partnership
December 14, 2011
Estate Planning Journal December 2011
By: Frank S. Baldino
Tax Court Upholds Use of Formula Clauses for Gifts of Stock
October 18, 2011
Estate Planning Journal October 2011
By: Frank S. Baldino
Deduction for Claim Against Estate Limited to Actual Payment
August 9, 2011
Estate Planning Journal August 2011
By: Frank S. Baldino
Deduction for Claim Against Estate Limited to Actual Payment
August 9, 2011
Estate Planning Journal August 2011
By: Frank S. Baldino
Ninth Circuit Holds That Transfers to LLC Were Not Indirect
June 16, 2011
Estate Planning Journal June 2011
By: Frank S. Baldino
Tax Court Rejects Valuations of Conservation Easement
April 5, 2011
Estate Planning Journal April 2011
By: Frank S. Baldino
Post-Death Settlement Limits Deduction for Contested Taxes
February 1, 2011
Estate Planning Journal
By: Frank S. Baldino
Second Circuit Upholds Tenancy-in-Common Gift to Co-Occupant
December 1, 2010
Estate Planning Journal
By: Frank S. Baldino
Gifts and Sales of LLC Interests to Trust Are a Single Transfer
October 1, 2010
Estate Planning Journal
By: Frank S. Baldino
Tax Court Denies Deduction for Facade Easement
August 1, 2010
Estate Planning Journal
By: Frank S. Baldino
Gift Taxes Included in Gross Estate
May 1, 2010
Estate Planning Journal
By: Frank S. Baldino
Gift Based on Defined Value Provision Upheld
March 2010
Estate Planning Journal
By: Frank S. Baldino
Protecting Your Wishes: Appointing Your Attorney-in-Fact
January 5, 2010
Lerch, Early & Brewer's Legal Update
By: Frank S. Baldino and Christine E. Buckley
Assets Owned by Non-Resident Alien Decedent Taxable in Estate
January 2010
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
November 2009
Estate Planning Journal
By: Frank S. Baldino
IRS Guidance for Investors in Life Insurance Contracts
September 2009
Estate Planning Journal
By: Frank S. Baldino
Nonqualified Disclaimers of IRA Also Did Not Qualify for Marital Deduction
July 2009
Estate Planning Journal
By: Frank S. Baldino
CA-6 Values Lottery Payments Using IRS Annuity Tables
May 1, 2009
Estate Planning Journal
By: Frank S. Baldino
Certain Sales of Interests in CRTs Are Reportable Transactions
March 1, 2009
Estate Planning Journal
By: Frank S. Baldino
Apportionment of GST Taxes Determined re Estate of Denman
January 1, 2009
Estate Planning Journal
By: Frank S. Baldino
Value of Stock Donated to Charitable Organization Was Overstated
November 1, 2008
Estate Planning Journal
By: Frank S. Baldino
Tiered Discount Allowed in Real Estate FLP Gift Tax Case
September 1, 2008
Estate Planning Journal
By: Frank S. Baldino
Tax Court Upholds Taxpayer's Use of Family LLC
July 1, 2008
Estate Planning Journal
By: Frank S. Baldino
Estate Tax Deduction for Qualified Family-Owned Business Interest Denied
May 1, 2008
Estate Planning Journal
By: Frank S. Baldino
CA-11 Allows Discounts to Corporation's Stock for Entire Built-In Capital Gains Tax
March 2008
Estate Planning Journal
By: Frank S. Baldino
Property Transferred to FLP Is Included in Estate
January 2008
Estate Planning Journal
By: Frank S. Baldino
Estate of Special Needs Child Can Deduct Loan From Parent
November 2007
Estate Planning Journal
By: Frank S. Baldino
Age Limitation of Kiddie Tax Is Increased
September 2007
Estate Planning Journal
By: Frank S. Baldino
Remittance Was Deposit and Was Refunded to Taxpayer
July 2007
Estate Planning Journal
By: Frank S. Baldino
Qualified Conservation Easements
May 2007
Estate Planning Journal
By: Frank S. Baldino
Transfers via Power of Appointment Were Subject to GST Tax
March 2007
Estate Planning Journal
By: Frank S. Baldino
Value of S Stock and SCINs for Gift Tax Purposes
January 2007
Estate Planning Journal
By: Frank S. Baldino
IRS Provides Guidance Regarding Real Estate and Active Business Requirement of Section 6166
November 2006
Estate Planning Journal
By: Frank S. Baldino
IRA Payable to QTIP Trust: Marital Deduction Requirements
September 2006
Estate Planning Journal
By: Frank S. Baldino
Spousal Interests in GRATs Were Not Qualified Interests
July 2006
Estate Planning Journal
By: Frank S. Baldino
Deduction Okayed on Termination of Non-Qualifying CRT
May 2006
Estate Planning Journal
By: Frank S. Baldino
Discount for FLP Funded with Cash and CDs
March 2006
Estate Planning Journal
By: Frank S. Baldino
Separate Account Rules Don't Apply When a Trust Is IRA Beneficiary
January 2006
Estate Planning Journal
By: Frank S. Baldino
Residence That Was Transferred to Children Was Includable in the Taxable Estate
November 2005
Estate Planning Journal
By: Frank S. Baldino
Tax Court Affirms Application of Section 2036(A) to Family Limited Partnerships
September 2005
Estate Planning Journal
By: Frank S. Baldino
Supreme Court: IRAs May Be Excluded From Bankruptcy
July 2005
Estate Planning Journal
By: Frank S. Baldino
Recent Case Illustrates the Benefits of Borrowing to Pay Estate Taxes
May 2005
Estate Planning Journal
By: Frank S. Baldino
Formula Price of Family Buy-Sell Agreement Did Not Control for Estate Tax Valuation
March 2005
Estate Planning Journal
By: Frank S. Baldino
Right of First Refusal in Partnership Agreement Subject to Section 2703
January 2005
Estate Planning Journal
By: Frank S. Baldino
IRS Proposed Rules Re GRATs
November 1, 2004
Estate Planning Journal
By: Frank S. Baldino
Buy-Sell Agreement Disregarded for Estate Tax Valuation Purposes
September 1, 2004
Estate Planning Journal
By: Frank S. Baldino
