Fiduciary Commissions Chart– This chart outlines the Executor Commissions and Annual Trustee Commissions for various Principal Amounts. These amounts at kere statutorily defined by New York State.
Good News-Bad News– This memo outlines the Federal Government’s Estate Tax Audit Rates.
Tax Summaries with EGTRRA– This memo shows the 2010 Federal and New York State income tax brackets as well as a chart outlining the scheduled changes in the GST Exemption, the Gift Tax Applicable Exclusion, and the Estate Tax Applicable Exclusion.
The Tax Benefits of an S-Corporation– This articled describes how an S-Corporation will provide significant tax benefits to the stockholders of a corporation.
Understanding Fiduciary Accounting Memo– What does Fiduciary Accounting Mean? What is an an Accounting Schedule? This memo answers those questions and outlines some of the duties of both the Trustee and Beneficiary.
Federal Estate Tax House of Representatives Bill, effective January 1, 2010– This article is an overview of the House of Representative’s Bill to permanently extend the State Tax Rate of 45%, and how the Senate’s rejection impacts the estate planning process.
Commentary on the Uncertain Nature of the Estate Tax– Overview of the current estate tax landscape.