Cummings & Lockwood

Articles

Home Email Page Print Page

Wills - Who Needs Them?

February 24, 2017
The Norman Transcripts

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
Bloomberg BNA Tax Management Real Estate Journal

More»

Gene Wilder's Real-Life Golden Ticket

September 12, 2016
Trusts & Estates Magazine

More»

UBI Tax Not Applied to Receivables Left by Decedent

July 26, 2016
Trusts & Estates Magazine

More»

IRS Denies IRC Section 1035 Tax Deferral in Annuity Exchange

Taxpayer's receipt of outright cash from original insurance company barred non-recognition

June 29, 2016
Trusts & Estates Magazine Website

More»

The Fiduciary vs. Sovereign Immunity

Court's narrow reading of unlawful disclosure statute bars recovery by an estate

June 14, 2016
Trusts & Estates Magazine Website
By Andrew M. Nerney and Andrew Brett Seiken

More»

Asset Protection or Abusive Tax Planning?

Former Billionaires punished for using offshore trusts as personal "piggy banks" to defraud the IRS

May 17, 2016
Trusts & Estates Magazine Website
By Andrew Brett Seiken and Andrew M. Nerney

More»