Source: http://leimbergservices.com/wdev/register.cfm?id=149
Timestamp: 2018-12-14 23:47:38
Document Index: 473409314

Matched Legal Cases: ['§ 61', '§ 664', '§ 2001', '§ 2036', '§ 7430', '§ 2601']

3:00 PM EDT - 4:30 PM ET
Join Mike Jones in his exclusive LISI webinar on Friday, September 7th where he reviews a number of the significant and recent transfer tax developments impacting estate planning and administration. Mike’s webinar will review a broad range of topics, including the following:
· 2017 Tax Cuts and Jobs Act: Why Not Do Nothing?
· IRC §§ 61, 101(a), 2036, 2038, 2703, 2042: Proceeds of Life Insurance Contracts Payable By Reason Of Death;
Estate of Richard F. Cahill v Comm’r., TC Memo 2018-48 (Jun. 18, 2018)
· IRC § 664: Charitable Remainder Trusts
· IRC § 2001: Imposition of Estate Tax
· Estate Tax Account Transcripts Available Online
· IRC § 2036: Transfers with Retained Life Estate
· Property Held in Grantor Retained Annuity Trust Includible in Gross Taxable Estate: Badgley v. US, CA-1, No. 17-cv-
00877-HSG (May 17, 2018)
· IRC § § 7430: Awarding of Costs and Certain Fees
· Defendants’ Attorney Fees and Expert Witness Costs Awarded: U.S v. Mary Carol S. Johnson, et al, D.C Utah, No.
2:11-cv-00087 (Jan. 8, 2018)
· 2018 Inflation Adjustments: Rev. Proc. 2017-58, 2017-45 I.R.B. 489 (11/6/17); Rev. Proc. 2018-18, 2018-10 I.R.B. 392
· Private Letter Rulings:
· PLR 201801011 (Jan. 5. 2018): IRS Grants Extension to Make Estate Distribution Election
· PLR 201807001 (Feb. 16, 2018): Trust Reformation to Preserve Grantor Trust Status
· PLR 201814004 (Apr. 6 2018): IRS Allows Extension of Special Use Valuation Election for Farmland
· PLR 201815012 (Apr. 13, 2018): Extension of Time to Allocate GST Exemption Granted
· PLR 201817002 (Jan. 5, 2018): Generation-Skipping Transfer Tax Pre-Enactment Exemption Not Defeated By
Co-Trustee Appointment
· PLR 201817003 (Jan. 5, 2018): Generation-Skipping Transfer Tax Pre-Enactment Exemption Not Defeated By
· PLR 201817005 (Apr. 27, 2018): Time to Allocate Generation-Skipping Transfer Tax Exemptions Extended
· PLRs 201817012, 201817013, 201817014, 201817016 (Apr. 27, 2018): Generation-Skipping Transfer Tax
Exemption Preserved for Trust Modifications
· PLR 201818005, (May 4, 2018): Generation-Skipping Transfer Tax Pre-Effective Date Exemption Preserved
Following Trust Modifications
· PLR 201820007 (May 18, 2018); PLR 201820008 (May 18, 2018): Generation-Skipping Transfer Pre-Effective
Date Tax Exemption Preserved Following Trust Modifications
· PLR 201820010 (May 18, 2018): Extension of Time Granted for Estate To Make Alternate Valuation
· PLR 201826006 (June 29, 2018): Late Election Out of Automatic Allocation of Generation-Skipping Transfer
Tax Granted
· IRC § 2601 Generation-Skipping Transfer Tax: Private Letter Rulings