marital deduction

Timmberrr…Another Taxpayer FLP Win!

At KYEstates, we don’t want to hex ourselves, or taxpayers, but the fact is that we’re on a little bit of an FLP roll here and here. The good news for taxpayers continues with Estate of Shurtz, T.C. Memo. 2010-21 (Feb. 3, 2010). Even though the taxpayer showed up at the Tax Court with mixed […]


Kentucky 2010 Legislative Update 2 – HB 188 Offers Many Improvements to Kentucky’s Probate and Trust Laws

HB 188 passed the Kentucky House unanimously on January 21, and was referred to the Kentucky Senate Judiciary Committee on January 25.  The full text of HB 188, along with the report on the bill’s status, is available here.  HB 188 contains many improvements to Kentucky’s probate and trust laws, including: