Articles / Estate and Personal Tax Planning

Qualified Opportunity Zones and Select Partnership Issues

by Libin S. Zhang
Published: Tax Management Real Estate Journal, November 7, 2018
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Qualified Opportunity Zones: Hot Tubs and Other Hot Topics

by Libin S. Zhang
Published: Tax Notes, August 6, 2018
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A Sea Change in the Valuation Discount Rules: Proposed Regulations under the Special Valuation Rules

by Stuart J. Gross, Mark David Rozen, Quincy Cotton
Published: Estate & Gift Tax Planning Newsletter, August, 2016
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Fractional Interests in Art and Other Valuation Challenges

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, November, 2014
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New York State Estate and Gift Tax -- April 2014 Update

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, April 28, 2014
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New York Non-Profit Revitalization Act: Steps to Take as Effective Date Approaches

by JoAnn Luehring
Published: Exempt Organizations Newsletter, April, 2014
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Estate and Gift Planning in 2014 and Beyond

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, February 27, 2014
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Recent Domicile Determination Gives Taxpayers Reason for Optimism

by Joseph Lipari, Jason K. Binder
Published: New York Law Journal, March 8, 2013
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Qualified Charitable Distributions from IRAs -- January 31, 2013 Deadline

Published: R&H Letter to Clients and Friends, January 25, 2013
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Interplay of Federal and New York Estate Taxes Proves Tricky

by Stuart J. Gross, Quincy Cotton
Published: New York Law Journal, January 30, 2012
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Recent New York Residency Cases Reveal Difficulties

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 11, 2011
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Certain Taxpayers May Avoid Penalties If They File Delinquent Information Returns Relating to Foreign Accounts, Foreign Entities, and Foreign Gifts

by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, March 02, 2011
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Estate and Gift Tax Planning in the Whole New World of 2011-2012

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, March 01, 2011
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IRS Announces 2011 Offshore Voluntary Disclosure Initiative With August 31, 2011 Deadline

by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients & Friends, February 09, 2011
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Rules Address Reporting of Securities Transactions

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 21, 2010
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IRS Issues Relief from FBAR Filing Obligations for Three Groups

by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients & Friends, March 03, 2010
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Generation-Skipping Transfers: Uncertainty in 2010

Published: R&H Letter to Clients & Friends, January 27, 2010
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2010: The Year of No Federal Estate Tax (Maybe?)

Published: R&H Letter to Clients & Friends, January 15, 2010
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IRS Extends Deadline For Voluntary Disclosure Program

by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, September 24, 2009
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Taxpayers Still Have Time to Resolve Offshore Tax Issues Through the Voluntary Disclosure Program

by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, July 22, 2009
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Someone Made Off With My Money, Now What? Tax Issues Affecting Ponzi Scheme Victims

by , David Schectman, Lelia Fusfeld
Published: Journal of Taxation of Investments, July 01, 2009
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Gratuitous Transfer to Related Partnership Not a 'Distribution'

by David E. Kahen
Published: New York Law Journal, June 18, 2009
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New York's Changes to Tax Policy Have Downsides for Nonresidents

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, April 28, 2009
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U.S. Adopts Exit Tax Upon Expatriation

by Ellen Seiler Brody
Published: BNA Tax Planning International Review, December 16, 2008
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Carpe Diem! Estate Planning Opportunities in Uncertain Times

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: R&H Estate and Gift Tax Planning Newsletter, December 15, 2008
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Are Your Non-U.S. Executives Prepared for U.S. Estate Tax?

by Sanford H. Goldberg, Quincy Cotton
Published: The Metropolitan Corporate Counsel, December 01, 2005
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The Rising Significance of State Death Taxes

by , Carolyn Joy Lee
Published: ABA Tax Section News Quarterly, May 01, 2004
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Estate Tax Conflicts Resulting from a Change in Residence

by Sanford H. Goldberg
Published: International Fiscal Association -- 56th Congress, August 25, 2002
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Gains Tax vs. Inheritance Tax

by Sanford H. Goldberg
Published: International Fiscal Association -- 56th Congress, August 25, 2002
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The Unfortunate State Tax Side Effects of Federal Death Tax 'Repeal'

Published: State Tax Notes, December 17, 2001
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Now You See It, Now You Don't: The 2001 Estate Tax Legislation

by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Journal of Taxation of Investments, November 15, 2001

Estate Tax Legislation

by Stuart J. Gross, Quincy Cotton, Mark David Rozen
Published: R & H Letter to Clients and Friends, June 07, 2001

Transfers to Foreign Trusts: Treasury Proposes Regulations Under §§679 and 684

by Joseph Lipari, Quincy Cotton
Published: Tax Management International Journal, January 12, 2001

Market Interest Rate Loans: A Simple and Effective Potential Estate Planning Technique

by Lionel Etra, Jay Soled, Simon Levin
Published: Taxes, June 15, 1999

Compensatory Stock Options: IRS Provides Some Guidance on Gift and Estate Tax Issues

by Elliot Pisem
Published: New York Law Journal, June 25, 1998
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