Archive for the ‘Uncategorised’ Category

The SECURE Act stole all of the end of year thunder regarding changes in federal taxes. However, other changes were enacted. One of these was the repeal of Code Section 4940(e). Code Section 4940 previously imposed. . .

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I’ve been giving some recent seminars on Florida homestead law. One of the topics I discussed are the limitations on devise of homestead, and some of the obvious and/or hidden planning problems that result when the limitations apply (and how to deal with them when they do arise). I thought a table that can be […]

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Code Section 6321 imposes a federal tax lien for unpaid taxes upon “all property and rights to property, whether real or personal” that belong to the delinquent taxpayer. Is a beneficiary’s interest in a trust a property right that the IRS can lien? This turns on state law, and the rights of a beneficiary and […]

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By Jenna G. Rubin This decision is an interesting one because it involves both a review of the uncertainty faced by practitioners in 2009 regarding the future of the estate tax exemption, and somewhat strange language in a trust meant to deal with that uncertainty.

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  • Comments Off on Vigliani v. Bank of America

By Jenna G. Rubin This case involved a dispute between the former spouse and the widow of a decedent regarding the right of the widow (as co-personal representative of the decedent’s estate) to discover personal bank records of the former spouse.

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