Robert AdlerMay 3, 2021For the 99.5% Act and "STEP" ActYou may have read or heard news about two bills recently introduced in the Senate that, if enacted, could have a significant impact on...
Robert AdlerJan 30, 2021Estate Planning and DivorceIt has been this authors experience that the engagement agreements of many divorce attorneys specifically disclaim the divorce attorney’s...
Robert AdlerJan 15, 2021Common Legal Terms Relating To Wills And IntestacyABATEMENT Cutting back certain gifts under a will when it's necessary to meet expenses, pay taxes, satisfy debts or take care of other...
Robert AdlerJan 10, 2021Gifts Made Within Three Years of Death - I.R.C. §2035Decedents who died prior to 1982 were subject to a rule requiring that any property transferred by gift within three years prior to the...
Robert AdlerJan 9, 2021Proceeds of Life Insurance - I.R.C. §2042Internal Revenue Code section §2042 deals with the inclusion in the gross estate, of the proceeds of life insurance policies, payable by...
Robert AdlerJan 9, 2021Transfers Taking Effect at Death - I.R.C. §2037Internal Revenue Code (I.R.C.) Section 2037 requires the inclusion in the gross estate of property which had been transferred by gift...
Robert AdlerJan 9, 2021Revocable Transfers - I.R.C. §2038The gross estate includes the value of any interest in property transferred by decedent during lifetime, if the enjoyment of the interest...
Robert AdlerJan 9, 2021Annuities - I.R.C. §2039Internal Revenue Code §72 governs the income taxation of annuity contracts. This post deals with the estate taxation of annuities....