IN THIS ISSUE Tax Court Denies Summary Judgment in Morrissette Case on IRC §2703 Issue. State Supreme Court Affirms Finding That State Taxation of Foreign Trust Unconstitutional. Tax Court Denies Summary Judgment in Intergenerational Split-Dollar Case (Again). Tax Court Disregards Sham Trust and Attributes Trust Income to Trust Grantors. Tax Court Disallows $11.04M Charitable Deduction for Contribution Land and Rights to Municipality as Quid Pro Quo. Click Here to View the Full Issue
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Helping you stay current on industry trends, tax rules and regulations, and planning techniques, brought to you by the Advanced Consulting Group of Nationwide. In this issue read about: Potential problems for BOLI/COLI life insurance; IRS releases Priority Guidance Plan as of 12/31/17; Understanding the tax impact of sales to cooperatives; Charitable planning opportunities under the new tax law; Why cash indemnity benefits hedge the unknown future of the care giving industry.