KYEstates Announces The “Glom On” Prizewinner; Kentucky Enacts UPMIFA

KYEstates issued a high-stakes challenge here in our discussion of the taxpayer FLP win in Estate of Petter v. Comm’r, T.C. Memo. 2009-280, 2009 WL 4598137 (U.S. Tax Ct. 2009).  We said: Count not your day a loss: you have now read the phrase glommed onto in a Federal court’s opinion.  Find that phrase in another […]


Kentucky 2010 Legislative Update 1 – UPMIFA

We’re 36 days into the 60-day 2010 Regular Session of the Kentucky Legislature that began on January 5.  (For the legislative calendar, click here.) It’s a good time for KYEstate$ to begin reporting on the status of some of the bills that are relevant to our readers. After failing to pass both houses in the […]