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Home / Estates & Trusts / Page 6

Estates & Trusts

U.S. News Ranks 7 Lerch Early Practices Nationally in 2021 Best Law Firms List

U.S. News Ranks 7 Lerch Early Practices Nationally in 2021 Best Law Firms List U.S. News – Best Lawyers “Best Law Firms” Seven of Lerch, Early & Brewer’s practices are ranked …

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Charitable Deduction Disallowed Because Basis Information Not Provided

Charitable Deduction Disallowed Because Basis Information Not Provided In Oakhill Woods, LLC, TC Memo 2020-24, the taxpayer was denied a charitable contribution deduction for a conservation easement because it failed …

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Lerch Early Attorneys Named to 2021 Best Lawyers in America

Lerch Early Attorneys Named to 2021 Best Lawyers in America Multiple lawyers from Lerch, Early & Brewer recently were selected by their peers for inclusion in The Best Lawyers in America® 2021. Two …

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Conservation Easement Deduction Fails Due to Donor’s Retained Development Rights

Conservation Easement Deduction Fails Due to Donor’s Retained Development Rights In Carter v. Commissioner, 1the Tax Court found that taxpayers were not entitled to charitable contribution deductions for their donation …

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Lerch Early Attorneys Named to 2020 Washington DC Super Lawyers List

Lerch Early Attorneys Named to 2020 Washington DC Super Lawyers List Multiple Lerch Early attorneys have been selected for inclusion in the 2020 Washington, DC Super Lawyers and “Rising Stars” lists. Super …

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Have an IRA? Make Sure You Understand Recent Changes to the Law

Have an IRA? Make Sure You Understand Recent Changes to the Law New legislation has eliminated the “stretch” provision when leaving your IRA to a beneficiary, potentially costing your beneficiary …

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Rollover Treatment for Untimely IRA Rollover Distribution Due to Bookkeeper Error

Rollover Treatment for Untimely IRA Rollover Distribution Due to Bookkeeper Error In Burack, 1 the IRS determined that an untimely rollover distribution nonetheless qualified for rollover treatment because of a …

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Transferee Liability for Tax on Sale of Business

Transferee Liability for Tax on Sale of Business In Hawk,1 the Court of Appeals for the Sixth Circuit affirmed the Tax Court’s decision imposing transferee liability for unpaid taxes arising from …

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Washingtonian Names Two Lerch Early Attorneys to Top Lists

Washingtonian Names Two Lerch Early Attorneys to Top Lists Two Lerch Early attorneys have been named to the Washingtonian’s top lists published in the December 2019 edition. Family law attorney Deborah …

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U.S. News Ranks Seven Lerch Early Practices Nationally and 14 to DC Area’s Top Tier Law Firms List

U.S. News Ranks Seven Lerch Early Practices Nationally and 14 to DC Area’s Top Tier Law Firms List U.S. News – Best Lawyers “Best Law Firms” Seven of Lerch, Early & …

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Lerch Early Attorneys Named to 2020 Best Lawyers in America

Lerch Early Attorneys Named to 2020 Best Lawyers in America Multiple lawyers from Lerch, Early & Brewer recently were selected by their peers for inclusion in The Best Lawyers in America® 2020. One …

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Penalty Applied for Overvaluing Conservation Easement

Penalty Applied for Overvaluing Conservation Easement In Roth, 1 the Court of Appeals for the Tenth Circuit affirmed the Tax Court’s decision imposing a 40% penalty against the taxpayers for …

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