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Articles / Estate and Personal Tax Planning

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 04/21/2022
Download the file for Taxing the Donor upon the Sale of Donated Shares: 'Estate of Hoensheid'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 24, 2020
Download the file for No “Knowability” Requirement for Theft Losses: Adkins v. United States.
by Stuart J. Gross, Quincy Cotton, Bonnie J. Daniels
Published: Estate & Gift Tax Planning Newsletter, May 7, 2020
Download the file for Estate Planning Opportunities in Times of Economic Upheaval.
by Ellen Seiler Brody
Published: TaxStringer, May 1, 2020
Download the file for Penalty Avoidance: When Can Taxpayers Rely on Their Advisors?.
by Elliot Pisem, Ellen Seiler Brody
Published: R&H Client Letter, April 10, 2010
Download the file for Major Tax Changes in the CARES Act.
by Elliot Pisem, Cory M. Paul
Published: R&H Client Letter, March 29, 2020
Download the file for <p>Internal Revenue Service Eases Taxpayers' Audit and Compliance Burdens in Response to Coronavirus</p>.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 2019
Download the file for
by Elliot Pisem, Ellen Seiler Brody
Published: July 25, 2019
Download the file for Always Be Nice to Whistle-blowers (And Other Changes Made by the Taxpayer First Act).
Published: The Daily Tax Report, February 28, 2019
Download the file for Marriage and the 2017 Tax Reform Law.
by , By Libin Zhang (former partner at Roberts & Holland LLP)
Published: Bloomberg Insights, January 10, 2019
Download the file for Qualified Opportunity Zones: Death, Taxes, and Other Uncertainties.
Published: Tax Management Real Estate Journal, November 7, 2018
Download the file for Qualified Opportunity Zones and Select Partnership Issues.
Published: Tax Notes, August 6, 2018
Download the file for Qualified Opportunity Zones: Hot Tubs and Other Hot Topics.
by Stuart J. Gross, Mark David Rozen, Quincy Cotton
Published: Estate & Gift Tax Planning Newsletter, August, 2016
Download the file for A Sea Change in the Valuation Discount Rules: Proposed Regulations under the Special Valuation Rules.
by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, November, 2014
Download the file for Fractional Interests in Art and Other Valuation Challenges.
by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, April 28, 2014
Download the file for New York State Estate and Gift Tax -- April 2014 Update.
Published: Exempt Organizations Newsletter, April, 2014
Download the file for New York Non-Profit Revitalization Act: Steps to Take as Effective Date Approaches.
by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, February 27, 2014
Download the file for Estate and Gift Planning in 2014 and Beyond.
by Joseph Lipari, Jason K. Binder
Published: New York Law Journal, March 8, 2013
Download the file for <p>Recent Domicile Determination Gives Taxpayers Reason for Optimism</p>
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Published: R&H Letter to Clients and Friends, January 25, 2013
Download the file for Qualified Charitable Distributions from IRAs -- January 31, 2013 Deadline.
by Stuart J. Gross, Quincy Cotton
Published: New York Law Journal, January 30, 2012
Download the file for Interplay of Federal and New York Estate Taxes Proves Tricky.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 11, 2011
Download the file for Recent New York Residency Cases Reveal Difficulties.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, March 02, 2011
Download the file for Certain Taxpayers May Avoid Penalties If They File Delinquent Information Returns Relating to Foreign Accounts, Foreign Entities, and Foreign Gifts.
by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Estate & Gift Tax Planning Newsletter, March 01, 2011
Download the file for Estate and Gift Tax Planning in the Whole New World of 2011-2012.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients & Friends, February 09, 2011
Download the file for IRS Announces 2011 Offshore Voluntary Disclosure Initiative With August 31, 2011 Deadline.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 21, 2010
Download the file for Rules Address Reporting of Securities Transactions.
by Michael J. Miller, Howard J. Levine, Richard A. Levine, Mark David Rozen
Published: R&H Letter to Clients & Friends, March 03, 2010
Download the file for IRS Issues Relief from FBAR Filing Obligations for Three Groups.
Published: R&H Letter to Clients & Friends, January 27, 2010
Download the file for Generation-Skipping Transfers: Uncertainty in 2010.
Published: R&H Letter to Clients & Friends, January 15, 2010
Download the file for 2010:  The Year of No Federal Estate Tax (Maybe?).
by Michael J. Miller, Richard A. Levine, Howard J. Levine, Mark David Rozen
Published: R&H Letter to Clients and Friends, September 24, 2009
Download the file for 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, July 22, 2009
Download the file for Taxpayers Still Have Time to Resolve Offshore Tax Issues Through the Voluntary Disclosure Program.
by , David Schectman, Lelia Fusfeld
Published: Journal of Taxation of Investments, July 01, 2009
Download the file for Someone Made Off With My Money, Now What? Tax Issues Affecting Ponzi Scheme Victims.
by David E. Kahen
Published: New York Law Journal, June 18, 2009
Download the file for Gratuitous Transfer to Related Partnership Not a 'Distribution'.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, April 28, 2009
Download the file for New York's Changes to Tax Policy Have Downsides for Nonresidents.
by Ellen Seiler Brody
Published: BNA Tax Planning International Review, December 16, 2008
Download the file for U.S. Adopts Exit Tax Upon Expatriation.
by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: R&H Estate and Gift Tax Planning Newsletter, December 15, 2008
Download the file for Carpe Diem! Estate Planning Opportunities in Uncertain Times.
by Quincy Cotton
Published: The Metropolitan Corporate Counsel, December 01, 2005
Download the file for Are Your Non-U.S. Executives Prepared for U.S. Estate Tax?.
by , Carolyn Joy Lee
Published: ABA Tax Section News Quarterly, May 01, 2004
Download the file for The Rising Significance of State Death Taxes.
Published: International Fiscal Association -- 56th Congress, August 25, 2002
Download the file for Estate Tax Conflicts Resulting from a Change in Residence.
Published: International Fiscal Association -- 56th Congress, August 25, 2002
Download the file for Gains Tax vs. Inheritance Tax.
Published: State Tax Notes, December 17, 2001
Download the file for The Unfortunate State Tax Side Effects of Federal Death Tax 'Repeal'.
by Quincy Cotton, Stuart J. Gross, Mark David Rozen
Published: Journal of Taxation of Investments, November 15, 2001
by Stuart J. Gross, Quincy Cotton, Mark David Rozen
Published: R & H Letter to Clients and Friends, June 07, 2001
by Joseph Lipari, Quincy Cotton
Published: Tax Management International Journal, January 12, 2001
by Lionel Etra, Jay Soled, Simon Levin
Published: Taxes, June 15, 1999
by Elliot Pisem
Published: New York Law Journal, June 25, 1998
Download the file for Compensatory Stock Options: IRS Provides Some Guidance on Gift and Estate Tax Issues.