Prior to the enactment of the Bipartisan Budget Act of 2015 (“BBA”), partnership audits were conducted exclusively under rules set […]
Read MoreNew Partnership Audit Rules under the Bipartisan Budget Act of 2015
March 15, 2017
Tag: Jonathan E. Becker
CTC’s Trust Counsel, Jonathan Becker, Panelist for CLE course: Avoiding “Crummey Power” Mistakes in Drafting Trust Documents
October 15, 2015
Our Trust counsel, Jonathan E. Becker, was recently a co-panelist for the CLE course: Avoiding “Crummey Power” Mistakes in Drafting […]
Read MoreThe Basics of BDITs
July 24, 2015
A Beneficiary Defective Inheritance Trust (“BDIT”) is an irrevocable trust that freezes the value of assets for gift and estate […]
Read MoreChoice of Law: Delaware Supreme Court Renews its Commitment to Grantor Intent in the Peierls Opinions
October 15, 2013
On October 4, 2013, the Delaware Supreme Court (the “Court”) issued three landmark opinions which have a significant impact on […]
Read MoreWindsor Decision re Defense of Marriage Act (“DOMA”)
August 16, 2013
Last month the Supreme Court of the United States struck down as unconstitutional Section 3 of the Defense of Marriage […]
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