[November 18, 2013]
Articles & Links

IRS Advice Suggests Caution in Planning with Self-Canceling Installment Notes (SCINs)

A SCIN is a promissory note that includes a self-cancelation feature relieving the borrower of any future payments if the seller dies during the note term.

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[November 12, 2013]
Articles & Links

When Term Life Policy Proceeds Are Community Property

The California appellate court held that the characterization of term life insurance policy death proceeds as community or separate property depends, not only on who paid the final premium (i.e., was it paid with separate or community funds), but also on

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[November 11, 2013]
Articles & Links

Nazi-Looted Art Trove Worth Billions

Nazi-Looted Art Trove from World War II may be worth BILLIONS

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[November 08, 2013]
Articles & Links

Non Qualified Plans-A Vital Component of Business Planning

The recent rise in income tax rates has generated a resurgence of interest in tax-deferral planning, including nonqualified deferred compensation arrangements ("NQDCs")

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[November 06, 2013]
Articles & Links

IRS 2014 Inflation Adjustments

An update to the IRS 2014 Inflation Adjustments for Estate Planning Purposes

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[November 01, 2013]
Articles & Links

Tax Benefits for 2014

The Internal Revenue Service issued its annual inflation adjustments for more than 40 tax provisions, including the tax rate schedules, and other tax changes for 2014.

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