January 18, 2018

Archives for September 27, 2013

Ted Atlass: Master of Tax Issues in Trust and Estate Law

Estate planning and tax law are inextricably intertwined, and no one knows this better than Ted Atlass. He has been practicing trust and estate law and tax law since 1975, when he was admitted to the bar in Colorado. Through the years, he has become known as a national expert on the intersection of tax law and estate planning.

Tax law is complicated, and there are many exceptions to general rules. For example, although there are general rules that apply to transactions between unrelated parties, there are several exceptions to these rules for related parties. Related parties can be family members of the whole or half blood, individuals and corporations in which individuals own more than 50 percent of stock, two corporations that are members of the same group, fiduciary and grantor of the same trust, two fiduciaries of trusts established by the same grantor, and more. There is no one better than Ted Atlass to explain some of these complex transactions between such related parties to which exceptions to the IRS’s general rules apply.

Another area where tax law and estate planning intersect is immediate pre-mortem estate planning. Appreciated assets that will receive a stepped up basis may remain in the estate, while passive activity loss assets may be disposed of. Income could be accelerated during the decedent’s lifetime so that the taxes that will be paid will be deductible for estate tax purposes. Business interests could be restructured to benefit the estate.

These and many other topics related to tax law in estate planning will be discussed at a half-day CLE program on October 10, “Practical Income Tax Issues in Everyday Estate Planning and Administration,” presented by Ted Atlass. Click the links below to register, or call (303) 860-0608.

CLE Program: Ted Atlass on Practical Income Tax Issues in Everyday Estate Planning and Administration

This CLE presentation will take place on October 10, 2013, in the CLE Large Classroom. Click here to register for the live program and click here to register for the live webcast.

Can’t make the live program? Click here to order the homestudy.

Colorado Court of Appeals: Announcement Sheet, 9/26/13

On Thursday, September 26, 2013, the Colorado Court of Appeals issued four published opinions and 37 unpublished opinions.

Mullins v. Medical Lien Management

People v. Wilburn

Idaho Pacific Lumber Co. v. Celestial Land Co. Ltd.

Egelhoff v. Taylor

Summaries for these cases are forthcoming, courtesy of The Colorado Lawyer.

Neither State Judicial nor the Colorado Bar Association provides case summaries for unpublished appellate opinions. The case announcement sheet is available here.

Tenth Circuit: Unpublished Opinions, 9/25/13

On Wednesday, September 25, 2013, the Tenth Circuit Court of Appeals issued no published opinions and four unpublished opinions.

United States v. Summers

Castro v. Kondaur Capital Corporation

United States v. Navarro

Olson v. City of Golden

No case summaries are provided for unpublished opinions. However, published opinions are summarized and provided by Legal Connection.