Category: Tax Planning

Estate, Gift and GST Tax Proposals

In his recently released budget proposals, President Obama included may familiar challenges to advanced estate planning techniques as well as some new wrinkles designed to thwart creative planning for high…

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Maryland to Increase Estate Tax Exemption

On March 20, the Maryland Senate voted to increase the lifetime estate tax exemption from $1 million per person gradually to match the federal exemption ($5.34 million in 2014).  This…

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Small Business Tax Proposals

Every year the President releases his proposed budget and every year the Treasury Department summarizes the tax provisions of the budget in its so-called “Green Book.”  For fiscal 2015, President…

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Wayne Zell Discusses Individual 2013 Year-End Tax Planning

Listen to Wayne M. Zell, Esq., discuss 2013 year-end tax planning ideas for individuals.   /wp-content/uploads/2013/11/2013-Personal-Tax-Plan-11.2.13.mp3Podcast: Play in new window | Download | Embed

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2d Quarter 2013 Tax Developments

Listen to Wayne Zell discuss tax developments in the second quarter of 2013. /wp-content/uploads/2013/07/2d-Q-2013-Tax-Developments.mp3Podcast: Play in new window | Download | Embed

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How to Exclude Gain on the Sale of a Qualified Small Business!

Listen to Wayne Zell provide insight into Code Section 1202, which allows entrepreneurs and business owners to completely exclude gain the sale of certain closely held business stock. Podcast: Play in new window…

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Listen to Part 2 of Podcast on U.S. v. Windsor

Listen to part 2 of Wayne Zell‘s podcast on the landmark U.S. Supreme Court case of U.S. v. Windsor and its positive impact on same-sex married couples. /wp-content/uploads/2013/07/POA7132013DOMApt2.mp3Podcast: Play in…

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Supreme Court Provides Relief for Same-Sex Married Couples

In one of its most important decisions of 2013 (U.S. v. Windsor), the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act (DOMA), providing estate planning,…

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Tax Reform Oxymoron – “Permanent” Tax Law Changes

I am always amused when Congress passes “permanent” tax legislation. It’s that kind of “permanency” that has kept tax lawyers like me perpetually employed. Take, for example, the estate tax provisions just…

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Tax Reform – Housing Provisions (and Everything Else) on the Table

In a previous blog, I noted that Rep. Dave Camp (R-MI)(http:/www.camp.house.gov), Chair of Ways and Means, was pursuing a full-blown effort to reform and simplify the tax code. The Senate…

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