The American Housing and Economic Mobility Act of 2021 (now "of 2024") may have taken on new life recently as…
On July 19, 2024, the IRS published final regulations regarding required minimum distributions (RMDs) from qualified plans. Required Minimum Distributions…
Stetson's College of Law announced that it will offer a graduate certificate program for Elder Law Attorneys who need tax…
The amounts below are the estate tax exclusion amounts as provided by the IRS. Unless Congress takes action, in 2026,…
In 2021, we blogged about a valuation case, Connelly v. U.S., 20 F. 4th 412 (8th Cir. 2023). We noted…
On November 28, 2023, the IRS Office of Chief Counsel published a memorandum addressing whether modification of an irrevocable grantor…
Each year statutory provisions require the IRS to adjust tax rates based on inflation. Although we're a bit tardy posting…
In a case to be argued on December 5, 2023, Moore v. United States, the question presented is whether the…
In Notice 2023-54, the IRS granted relief to individuals and retirement plans from taking required minimum distributions in 2023. This…
Until recently, the IRS has said little (if anything) regarding whether assets the beneficiary of an irrevocable trust receives get…