Howard M. Zaritsky has put out a special report titled The Year In Review: An Estate Planner’s Perspective on Recent Tax Developments. In this this report he examines the substantial changes in tax laws dealing with a wide range of estate planning issues. “This exclusive special report summarizes the legislation, regulations, revenue rulings and procedures, regular decisions of the Tax Court, the Claims Court and the courts of appeals, as well as selected district court and Tax Court memorandum decisions, private rulings, notices, announcements and other Service and Treasury document from the past year.” The author divides the tax developments into five broad categories discussing estate taxes, gift taxes, generation-skipping transfer taxes, special valuation rules, and income taxes. This report also contains another section called “selected attachments,” which examines certain cases that deal directly with tax planning.
See The Year In Review: An Estate Planner’s Perspective on Recent Tax Developments, Bloomberg BNA, August 5, 2015.
