I. Terminology. Commonly used terms: A. Birth mother, natural mother, biological mother. These terms are used interchangeably and are self-explanatory. B. Birth father, natural father, putative [...]
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I. Who may be parties to an agreement? A. Any birth relative, defined as a birth parent, grandparent, aunt or uncle, or sibling, by blood, marriage or adoption. B. Adoptive parents and any [...]
The Internal Revenue Service (IRS) has recently announced a new amnesty, reduced-penalty voluntary disclosure program for U.S. owners of previously undisclosed foreign financial accounts. This [...]
This Tax Alert will provide you with details regarding the estate and gift tax changes in the recently enacted 2010 Tax Relief Act. Before the new law, there was no estate tax for 2010, but some [...]
On December 17, 2010, the President signed a sweeping tax bill that extends many of the so-called Bush tax cuts through December 31, 2012. Included in this legislation were several significant [...]
Mary and Ian, a married couple who file a joint return, collectively earn $270,000 in wages, and have $80,000 of net investment income, in 2013. Their modified adjusted gross income is $350,000. [...]
Beginning with 2012, large employers (i.e., those filing 250 or more W-2s for the previous year) are required to provide information reporting on the costs of their employees’ group health plan [...]
The Small Business Jobs Act of 2010 (“SBJA”) removed cell phones (and “similar telecommunications equipment”) from the definition of “listed property” for [...]
On September 16, 2011, President Obama signed into law the Leahy Smith America Invents Act, which ushers in the most sweeping changes to United States patent law in over 50 years. This Act, [...]
In order to take advantage of this planning technique, the following requirements must be met: · Donors must be 70½ at the time of the IRA charitable transfer. · Gifts must be made directly to a [...]
