Issue Includes:
- No Economic Hardship Exception for Distributions from Individual Retirement Accounts (“IRA”)
- IRS Can Fine Law Firm for Failure to Comply with Levy on a Partner’s Draws
- Changing Your Address with the IRS
- IRS Clarifies Impact of Code Sec. 2511(c) on Gift Tax for Transfers to Trusts
- Gift Tax Exclusion Denied for Transfer of Limited Liability Company (“LLC”) Interests
- Transfer to an FLP for Consideration Avoids Inclusion in Estate
- What Is Going on With the Estate Tax???!!!!
- Is An Individual Retirement Account (“IRA”) Exempt from Bankruptcy?
- Are “Inherited” IRAs Exempt From Garnishment?
- Various – Florida Changes Effective July 1, 2009
- Inventory Filed with the Florida Department of Revenue
- Life Insurance Within IRAs
- Favorable LLC Valuation Case
- Important Planning for 2010 - IRA to Roth IRA Conversions
- Practitioner Privileges
- The Creditor Exemption of a Sole Participant of a Keogh Plan
- The Bankruptcy Trustee Loses: A New Disclaimer Works!
- All Estate Planning Clients Should Review Their Documents Because of the Increased Exemption
- Portability of Save Our Home Cap
- Update of Recording of Probate Documents
- Good News for Minimum Required Distributions (“MRDs”)
- Standard Mileage Rate
- Further Help with Section 529 Plans
- ”Priority Guidance Plan”
- New H. R. 436
