Cummings & Lockwood
Photo

Articles

Home Email Page Print Page

Tax Court Disallows Trust's Charitable Deduction For Want of Charitable Intent
November 7, 2016
Trusts & Estates Magazine Website
By: Stefania L. Bartlett and Andrew M. Nerney

More »


A Review of Code Section 754 and Its Tax Consequences
November 2016
Bloomberg BNA Tax Management Real Estate Journal
By: Janice H. Eiseman

More »


U.S. Government Extends Reach as Creditor Beyond the Insolvent Estate
September 21, 2016
Trusts & Estates Magazine Website
By: Andrew M. Nerney and Stefania L. Bartlett

More »


Gene Wilder's Real-Life Golden Ticket
September 12, 2016
Trusts & Estates Magazine Website

More »


UBI Tax Not Applied to Receivables Left by Decedent
July 26, 2016
Trusts & Estates Magazine Website
By: Andrew M. Nerney and Andrew Brett Seiken

More »


IRS Denies IRC Section 1035 Tax Deferral in Annuity Exchange
June 29, 2016
Trusts & Estates Magazine Website
By: Andrew M. Nerney and Andrew Brett Seiken

More »


The Fiduciary vs. Sovereign Immunity
June 14, 2016
Trusts & Estates Magazine Website
By: Andrew M. Nerney and Andrew Brett Seiken

More »


Asset Protection or Abusive Tax Planning?
May 17, 2016
Trusts & Estates Magazine Website
By: Andrew Brett Seiken and Andrew M. Nerney

More »


IRS "Rolls Over" Where Beneficiary Designation Overlooked
May 12, 2016
Trusts & Estates Magazine Website
By: Andrew M. Nerney and Andrew Brett Seiken

More »


The Legacy IRA: The Charitable IRA Rollover Part II
May 9, 2016
Forbes Magazine Website

More »


New Federal Bill Authorizes Charitable Life-Income IRA Rollovers
May 6, 2016
Trusts & Estates Magazine Website
By: Conrad Teitell

More »


IRS Rules on Tax Consequences Associated with Early Termination of a Generation-Skipping Taxable Marital Trust
April 25, 2016
Trusts & Estates Magazine Website
By: Andrew M. Nerney and Andrew Brett Seiken

More »


1 | 2 | next »