He Left a Fortune, to No One

He Left a Fortune, to No One - The New York Times (JEH: Yet another example of a seemingly "savvy" person -- this one a Holocaust survivor and financially successful business person worth an estimated $40 million -- who passed away without even a simple will)

New Private Letter Ruling Breathes Life into Nevada Incomplete Gift Non-Grantor Trusts | Estate Planning content from WealthManagement.com

New Private Letter Ruling Breathes Life into Nevada Incomplete Gift Non-Grantor Trusts | Estate Planning content from WealthManagement.com ("The PLR should make practitioners much more comfortable about using incomplete gift non-grantor trusts to avoid state income tax, evidently indicating that the IRS has dropped the issue it raised in IR 2007-127.")

Good And Bad News For Conservationists In New Tax Law - Forbes

Good And Bad News For Conservationists In New Tax Law - Forbes (JEH: This article highlights the American Taxpayer Relief Act of 2012 (ATRA) extension of the more advantageous provisions applicable to conservation easements, namely a 100% maximum current year income tax deduction for farmers (50% for non-farmer donors), as opposed to the typical 30%, and a deduction carry-forward of 15 years, rather than the typical 5 years.)