In Notice 2015-57, the IRS has announced that the due date for the first new tax basis reports that must be filed under new IRC section 6035 is postponed to February 29, 2016. The Surface Transportation and Veterans Health Care … Continue reading
Category Archives: News
An Orphans’ Court judge has entered an order declaring to be valid a same-sex common law marriage entered into before common law marriages were abolished in Pennsylvania in 2005. The case is Estate of Kimberly M. Underwood, No. 2014-E0681 (O.C. … Continue reading
According to a recent notice from the Governor’s office (“Regulatory Agenda,” 45 Pa.B. 4063 (7/25/2015)), the Department of Revenue will be promulgating an amendment to remove 61 Pa.Code § 93.101, on the deductibility of medical expenses covered by insurance, because the … Continue reading
Consistent tax basis reporting by the executor of an estate on the federal estate tax return and the beneficiaries of the estate on their individual income tax returns will be required under section 2004 of the Surface Transportation and Veterans … Continue reading
A recent article in the NY Times shows how the patient privacy regulations under the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) are often misunderstood. See “Hipaa’s Use as Code of Silence Often Misinterprets the Law.” … Continue reading
In Obergefell v. Hodges, ___ U.S. ___, No 14-556 (6/26/15), the United States Supreme Court held that it was a violation of the due process and equal protection clauses of the 14th Amendment for states to deny marriages licenses to … Continue reading
The IRS web page with frequently asked questions on estate taxes now states that, effective Jun 1, 2015, estate tax closing letters will be issued only upon request, and requests should be made at least four months after the return...
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The Internal Revenue Service has issued T.D. 9725 containing final regulations on electing portability for the deceased spousal unused exclusion (DSUE) amount. Among the revisions that were made (and not made) to the proposed and temporary regulations are the following: … Continue reading
There is an American Bar Association web page with summaries and links to various state opinions on the ethics of storing confidential client information on off-site “cloud computing” services of third parties. Included is a link to Formal Opinion 2011-200...
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The Pennsylvania legislature abolished common law marriages entered into after January 1, 2005, but common law marriages before that date will continue to be valid. See Act of November 23, 2004, No. 144, amending 23 Pa.C.S. § 1103. In Whitewood … Continue reading