The United States District Court for the Eastern District of Texas has “vacated” the regulation requiring reports of non-financed residential real estate transactions as outside of the scope of the authority granted by Congress. Flowers Title Companies LLC v. Bessent, … Continue reading
Tag Archives: Estate planning
In 2024, the Financial Crimes Enforcement Network (“FinCEN”) published final regulations, to be effective December 1, 2025, requiring financial reporting for non-financed residential real estate transactions. “Anti-Money Laundering Regulations for Residential Real Estate Transfers,” 84 F.R. 70258 (9/29/2024), adopting 31...
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The Internal Revenue Service has announced federal rates for the month of September under §§ 1274 and 7520 of the Internal Revenue Code (“IRC”) that will be the lowest rates since the IRS began publishing those rates in 1984. The … Continue reading
The article “Low-Interest Estate Planning Strategies” described several estate planning strategies that should be considered now that interest rates have reached record lows. One of the strategies that is described in the article is an interest-only term note. A new … Continue reading
The article “Low-Interest Estate Planning Strategies” described several estate planning strategies that should be considered now that interest rates have reached record lows. One of the strategies that is described in the article is a “long-term GRAT,” meaning a GRAT … Continue reading
This is an updated list of software that was originally published as an appendix to my book Wills, Trusts, and Technology, published by the American Bar Association and now in its second edition. In addition to updating names, publishers, and … Continue reading