Our Thoughts On Archive

Michael Darpino

Articles 11 - 20 of 23

Tax, Tax Reform
Michael Darpino | 3.28.2018

Tax Reform Impacts Federal Estate, Gift and Generation-Skipping Taxes

Within the recently enacted Tax Cuts and Jobs Act (the “Act”), lawmakers failed to satisfy longstanding promises of a full repeal of the federal

Tax Reform
Michael Darpino | 11.10.2017

Senate Republicans Unveil Tax Reform Policy Highlights

On November 2, 2017, the United States House of Representatives released the “Tax Cuts and Jobs Act”, a bill that, if passed, would be the

Internal Revenue Service, SD Medallion Services, Tax
Michael Darpino | 9.19.2017

IRS May Audit Deceased Spouse's Estate Tax Return if Portability Elected

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 introduced a new concept known as “portability” to the

Estate Planning, Internal Revenue Service, Tax
Michael Darpino | 7.7.2016

The IRS Continues Its Assault on Family Limited Partnerships

A family limited partnership (“FLP”) can be a valuable estate planning tool for wealthy individuals and families. When structured properly,

Tax
Michael Darpino | 3.3.2016

Trump Declines to Release Tax Returns Until After IRS Audit

Republican presidential front-runner Donald Trump has been unrestrained when attacking his fellow contenders both on and off the debate stage. It is no

Public Companies, Tax
Michael Darpino | 12.11.2015

Facebook CEO Mark Zuckerberg to Donate Fortune to Charity

Facebook’s Mark Zuckerberg and his wife, Dr. Priscilla Chan, celebrated the birth of their first child during Thanksgiving week. In an open letter

Estate Planning, Tax
Michael Darpino | 10.13.2015

The Centennial Anniversary of the Federal Estate Tax

September 8, 2016 will commemorate the one hundredth anniversary of the federal estate tax. Back in 1916, World War I was raging and America needed additional

Estate Planning, International, Tax
Michael Darpino | 10.5.2015

IRS Issues Proposed Regulations on Transfer Taxes on Gifts and Bequests from Expatriates

On September 9, 2015, the Internal Revenue Service (the “IRS”) issued proposed regulations affecting taxpayers who received gifts and bequests

Energy & Resources, Tax
Michael Darpino | 8.18.2015

Solar Investment Tax Credit

Despite the lack of sunshine this summer, tax incentives remain for businesses that invest in qualifying solar energy property. The commercial solar investment

Estate Planning, SD Medallion Services, Tax
Michael Darpino | 8.17.2015

Estate Tax Closing Letters No Longer Automatic

The Internal Revenue Service (the “IRS”) has recently changed its procedures regarding the issuance of closing letters upon the filing of a

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