3 Year Statute of Limitations Applies to IRS Assesments based on Mistatement of Basis
The statute of limitations on IRS assessment of taxpayers is normally 3 years, but the law
Now Is The Best Time to Do Estate Planning!
Did you know that now is the best time to do estate planning? In 2012,
Defined Value Gifting Validated in Wandry v. Commissioner!
Hoffman & Associates has used defined value gifting as a way to reduce valuation risk
The SCIN: An Attractive Estate Planning Opportunity In 2012
2012 presents unique opportunities to do estate planning. The reasons may be familiar to you
Modifying Estate Planning Documents
MODIFYING ESTATE PLANNING DOCUMENTS Once a client has their estate planning documents in place, especially
Valuation Discounts
VALUATION DISCOUNTS We represent many closely held entities. These businesses are operating as S corporations,
Estate Planning for Smaller Estates
ESTATE PLANNING FOR SMALLER ESTATES With the estate tax exclusion for 2012 of $5,120,000,
Beneficiary Flexible Trusts
BENEFICIARY FLEXIBLE TRUSTS A Beneficiary Flexible Trusts (also often called an Inheritor’s Trust or Beneficiary
Decanting & Appointment
THE POWERS OF DECANTING AND APPOINTMENT Decanting can be a powerful modern estate planning tool
Making the Most of Your Exclusion
MAKING THE MOST OF YOUR EXCLUSION AND OTHER ESTATE PLANNING MUSINGS For 2012, the
