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Posts tagged ‘Trusts’

0November 6, 2015When Can a “Payment” of a Home Be Made from an Irrevocable Trust in Violation of Federal Medicaid Trust Law?

1July 7, 2015Does the Director of the Board of Hearings at the Office of Medicaid Realize (or Even Care) that the MassHealth Subpoena Regulation is Legally Invalid?

2March 13, 2011Form 8939 May Eventually Be Due for Estates of Some 2010 Decedents, But the IRS Still Has Not Finalized the Form, Instructions or Due Date

1February 25, 2011Using a Charitable Remainder Annuity Trust to Pay for Long Term Care Insurance

4December 28, 2010Executors of 2010 Estates Now Have Choice of Two Different Tax Laws, and Obtaining a Step-up in Basis is Much Easier

2December 9, 2010Traps for the Unwary Regarding the Modified Carryover Basis Rules for 2010 Deaths

4September 25, 2010Doherty Case Should Cause Some Concern about Irrevocable Medicaid Trusts in Massachusetts

3August 11, 2010When Is an Asset Considered “Acquired from the Decedent” under Internal Revenue Code Section 1022?

6August 10, 2010When Are Assets in an Irrevocable Trust Eligible for a Step-up in Basis in 2010 under the Modified Carryover Basis Rules?

0July 3, 2010Charitable Remainder Trust Allows Sale of Appreciated Assets Without Immediate Capital Gains Tax

3April 8, 2010When Is a Special Needs Trust Considered a Qualified Disability Trust for Federal Income Tax Purposes?

2April 3, 2010Proper Medicaid Planning May Permit Keeping the Home in the Family

0April 2, 2010Death and Taxes: A Potpourri of Basic Federal Tax Rules

2April 1, 2010Problems with Outright Gifts in the Medicaid Planning Context

5April 1, 2010A Primer for Elder Law Attorneys on Avoiding the Inadvertent Creation of General Powers of Appointment in Durable Powers of Attorney and Trusts

0March 31, 2010Fitting Medicaid Issues and Long-Term Care Insurance into Estate and Gift Tax Planning

0March 28, 2010The Rise of Long Term Care Insurance and Decline of Trusts in Preventative Planning for Custodial Care