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Posts from the ‘Capital Gains Taxation’ Category

0November 17, 2023The MCLE Book Entitled “Elder and Disability Law in Massachusetts” Has Been Published

4September 27, 2017In the 2017 Case of Daley v. Secretary of the Executive Office of Health and Human Services, the Supreme Judicial Court of Massachusetts Rules That a Home May Be Effectively Deeded to an Irrevocable Trust under Federal Medicaid Law

0August 9, 2013An Analysis of the Tax and Medicaid Aspects of Various Types of Transfers of the Home

1February 29, 2012Income Tax Planning for the Terminally Ill or Recently Deceased Person

1March 23, 2011How Does the Massachusetts Medicaid Program Treat a Sale of a Life Estate?

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

6January 27, 2011Using Reserved Special Powers of Appointment in Medicaid Planning

6January 1, 2011Life Estate Can Be “Retained” for Estate Tax Purposes under Internal Revenue Code Section 2036 without Being Reserved in Deed

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

6December 16, 2010Internal Revenue Service Releases 12/16/2010 Advance Proof Copy of Form 8939 Required for Step-up in Basis for 2010 Deaths

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

1November 19, 2010Internal Revenue Service Has Gone Back to the Drawing Board on Form 8939

3October 29, 2010New Form 8939 Required to Be Filed with the Internal Revenue Service for Step-up in Basis for Estates of Persons Who Die During 2010

6September 19, 2010Can a “Retained” Life Estate Be Eligible for a Step-up in Basis under Internal Revenue Code Section 1022?

1September 14, 2010More about the Mechanics of Obtaining a Step-up in Basis in 2010 under Internal Revenue Code Section 1022

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

0August 11, 2010Presentation on Modified Carryover Basis Rules

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

4August 6, 2010What Is the Adjusted Basis of Common Stock Received from Demutualized Life Insurance Companies?