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Trusts and EstatesThe newsletter of the ISBA’s Section on Trusts & Estates

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Newsletter articles from 2009

The what ifs… Tax reflections By Katarinna McBride September 2009 Once again the estate tax is being used as political leverage rather than being thoughtfully and appropriately revised to reflect the modern dynamics of families and wealth.
A year-end opportunity to wash your dirty stocks: Harvesting losses with wash sales By David A. Berek and Jesse T. Coyle January 2009 The Internal Revenue Code Section 165(a) permits deductions for any loss sustained during the taxable year and not compensated for by insurance or otherwise. The broad language of Section 165 seemingly allows deductions for almost any type of loss. Logically, the language has of this Section has resulted in abuse, causing Congress to respond by creating limitations on the deductibility of losses. One of the deductions that Congress has disallowed is the deduction for losses resulting from wash sales of stock or securities.  
Year-end tax tips By Jesse T. Coyle January 2009 Before the calendar year ends, consider the following tax planning techniques.