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In re Woods – a Cautionary Tale for Kentucky Lenders

July 4, 2010

Although litigation is society’s mirror, it’s a mirror that reflects only with a certain lag time. Now that we are three years into the housing bust, and over two years into the Great Recession, the published case law is finally beginning to suggest that yes, we have had a credit crisis. That’s not surprising. Today’s […]

Your Offshore Retirement “Plan B”

June 24, 2010

KYEstates’ prior retirement planning coverage has explored options for a $6 million asset base.  With this post, we’re pleased to make our coverage applicable to a wider audience, and encourage readers not to worry quite as much about their own situations, even if they see this post on a bad day for the stock market. […]

Update: Forecasting the Fate of the Estate Tax

June 23, 2010

KYEstates readers, thanks for your patience. Yes, post volume has been down. That’s not because the transfer tax world has suddenly become boring – perish the thought. Rather, it’s been an extraordinarily busy month. First, your publisher visited his brother in Brooklyn and then went to his 10th Reunion. That was a little tough, because […]

A Hurricane May Hit This House in the Keys, But Creditors Won’t…

May 25, 2010

KYEstates often dicusses asset protection developments, and we’re pleased to share a really fascinating Florida decision, Miller v. Kresser, — So.3d —, 2010 WL1779899 (Fla. 4th DCA 2010). Juan Antunez broke the news that this is surely a season of May flowers for asset protection planning. There won’t often be victories for pure judicial formalism […]

IRS Wins FLP Case: Not All Timber Barons Are Teflon

May 24, 2010

Although we wish it were otherwise, taxpayers don’t always win FLP cases.  In fairness, the IRS ought to win a case from time to time, given that they’re usually the party making the decision to settle or litigate.  When the facts are as unfavorable to the taxpayer as they were in Estate of Malkin v. […]

Keep Your Old Kentucky Home Safe From Creditors With Tenancy by the Entirety

May 21, 2010

Regular readers know that KYEstates takes a keen interest in the cat-and-mouse game of asset protection.  Before moving to Kentucky, your publisher lived in Massachusetts, and is, accordingly, a Red Sox fan.  This was back in the Bill Buckner era, when being a Red Sox fan was an exercise in persistence, not success.  So, your publisher […]

Substantial Win for “Buy and Hold” FLP – Murphy Oil Heirs Are Smiling (But the IRS Isn’t)

May 17, 2010

 It’s possible KYEstates readers are focused on the Paul–Grayson Senate race, or the Louisville mayoral race (see latest polls here, and here, respectively). If you want a break from politics, however, we can take you back to the normal state of things (i.e., all transfer taxes, all the time) with a report on a truly resounding taxpayer […]

Creditor Protection Denied for Florida Debtor’s Inherited IRA

May 1, 2010

KYEstates has been following issues of creditor protection for inherited IRAs closely (see here and here), and we haven’t hidden the fact that on this issue, we’re biased in favor of the debtor. Before today, our series was tied at Debtor 1, Creditor 1. With today’s report, the score regrettably changes to Debtor 1, Creditor […]

Don’t Let Your Nonprofit Be a “Day Late and a Dollar Short” For Failure to File Its Form 990

April 26, 2010

KYEstates has previously noted that when the mainstream media covers matters of interest to the T&E Community, results can be spotty in quality or usefulness.  Last week, the New York Times published an exception to this rule – a very important article warning that up to 400,000 nonprofit organizations (i.e., up to one-fourth of the nation’s nonprofits) are […]

Choice of Residency – Kentucky Home or Sunshine State?

April 16, 2010

Readers, thank you for your patience. A tax season full of 1065s, 1041s, and 709s reduced posting frequency at KYEstates during the last two weeks. But we have been hard at work on something really good, something we hope will be quite useful. We’re proud help your Florida residency planning with our Florida v. Kentucky residency […]

Breaking News: The Delta Has Closed

April 12, 2010

KYEstates has received first-hand eyewitness reports today that after nearly 47 and a half years of operation, The Delta Restaurant and Lounge has closed its doors.  The restaurant was an institution for Louisville’s legal community in general and for the T&E Community in particular.  A notice posted on the door cites the owner’s desire to […]

Fisher v. U.S. – Taxpayers Denied Gift Tax Annual Exclusion for Gifts of LLC Interests

April 6, 2010

We’re never happy to report IRS wins at KYEstates, but if we have to bring you news of taxpayer defeat, we like it when the defeat breaks no new ground in favor of the government. KYEstates previously discussed the denial of the annual exclusion for gifts of limited partnership interests in Price, which was sort of […]

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