Estate Planning

Julius Giarmarco
Because of the lack of regulatory guidance, the Tax Court’s opinion in Frank Aragona Trust v Commissioner is quite significant. It’s the only judicial opinion since the enactment of the NII Tax to be handed down on the issue. It’s important to note, however, that the Tax Court’s decision by its terms only covers situations in which the trustee is materially participating in the trade or business activity.
Click here to continue reading

Recent Estate Planning Articles

Julius Giarmarco

Rodney Ballance

Jeff Reed

F Hale Stewart, JD, LLM, CAM, CWM, CTEP

Christopher P. Hill, RFC

More Articles