June 26, 2017 | New Jersey Law Journal
Warning: Double Check Deadlines Provided by IRSDon't believe the Internal Revenue Service; always verify. And as for filing deadlines, those are rigid when it comes to the Tax Court.
By Jay J. Freireich
6 minute read
January 09, 2017 | New Jersey Law Journal
What Will Be the Fate of the Federal Estate Tax Once Trump Takes Office?A look at whether the next administration will be able to repeal the estate tax, and, if so, what the repercussions would be.
By Jay J. Freireich
15 minute read
August 18, 2015 | New Jersey Law Journal
The OVDP and Streamlined Programs ExplainedWhy a taxpayer would want to take advantage of the Offshore Voluntary Disclosure Program or its "streamlined" counterpart.
By Jay J. Freireich
8 minute read
August 18, 2015 | New Jersey Law Journal
The OVDP and Streamlined Programs ExplainedWhy a taxpayer would want to take advantage of the Offshore Voluntary Disclosure Program or its "streamlined" counterpart.
By Jay J. Freireich
8 minute read
February 19, 2014 | New Jersey Law Journal
Foreign Assets: To Disclose or Not To Disclose?If a client has assets outside the U.S., her estate-planning attorney must advise of the various requirements to disclose these assets, including entering into the Offshore Voluntary Disclosure Program.
By Jay J. Freireich
8 minute read
July 25, 2013 | New Jersey Law Journal
Using the Foreign Nongrantor Trust To Avoid Capital-Gain IncomeA properly structured trust can be used to forever avoid capital-gains taxes, legally and transparently. Here's how.
By Jay J. Freireich
7 minute read
July 25, 2012 | New Jersey Law Journal
2012 Estate Planning: The Greatest Year Ever?Strategies to consider before the "sunset" begins in 2013
By Jay J. Freireich
8 minute read
January 12, 2011 | New Jersey Law Journal
Tax Court Extends Period of Limitations for Seeking Equitable Innocent Spouse ReliefTaxpayers who are innocent spouses may be able to seek equitable relief, under IRC §6015(f), more than two years after the inception of collection activity.
By Jay J. Freireich andRobert A. Kosicki
8 minute read
December 14, 2010 | New Jersey Law Journal
How To Avoid the Currency Transaction TrapAttorneys and clients should take caution to abide by the Bank Secrecy Act by operating with currency deposits and withdrawals in the normal course of receiving cash, even if doing so results in the filing of a currency transaction report.
By Jay J. Freireich and William F. Healey
7 minute read