Trusts Estates and Succession Planning Publications

CARES Act: Historic Senate Legislation to Provide Individuals with Personal Tax Rebates Among Other Tax Advantages (Updated March 27, 2020)

By: Ann M. Rieger On Friday, March 27th, the House of Representative approved the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The Act, which is designed to provide economic relief as the United States adapts to the outbreak of COVID-19, had previously been approved by the Senate in the late hours of March…

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Emergency Use of Remote Online Notarization

By: Joseph E. Tierney IV Update: The Department of Financial Institutions (DFI) issued emergency guidance on remote notarizations last week.  Such emergency guidance referenced certain types of estate planning documents and included citations to state statutes addressing certain types of estate planning documents.  The Department has reconsidered its initial guidance and, as of March 20,…

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Due Date for Payment of Certain Taxes Due April 15, 2020 Postponed to July 15, 2020 Pursuant to IRS Notice 2020-17

By: Mark G. Kmiecik The Treasury Department issued guidance on March 18, 2020, certain taxpayers to delay payment of income taxes for 90 days.  This relief was first described by a Treasury Secretary Mnuchin in a March 17, 2020, press conference. IRS Notice 2020-17 entitled “Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019″ provides…

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