Section Newsletters

Articles From Lawrence J. Gregory

The CARES Act Provides Tax Relief for Individual Taxpayers By Lawrence J. Gregory, JD,CPA Trusts and Estates, April 2020 On March 27, 2020, the president signed the Coronavirus Aid, Relief, and Economic Security Act—the largest stimulus package in American history—into law.
Stalled SECURE Act Finally Enacted Into Law By Lawrence J. Gregory, JD,CPA Trusts and Estates, January 2020 The SECURE Act will make it easier for individuals to save for retirement, however, in order to pay for these new saving options, the SECURE Act restricts a popular estate planning technique commonly used to preserve and grow qualified assets for future generations and defer its eventual taxation.
The SECURE Act poised to eliminate common estate planning technique By Lawrence J. Gregory Trusts and Estates, July 2019 The SECURE Act will make it easier for individuals to save for retirement, however, it restricts a popular estate planning technique commonly used to preserve and grow qualified assets for future generations.
Use it or lose it: The IRS proposed regulations will not clawback sunsetting exemption amounts By Lawrence J. Gregory Trusts and Estates, January 2019 The Tax Cuts and Jobs Act of 2017 has temporarily increased the federal estate and gift tax exemption from $5 to $10 million until the end of 2025.
Estate tax account transcript now formally recognized as a substitute for an Estate Closing Letter, but should you use it? By Lawrence J. Gregory Trusts and Estates, July 2017 The IRS recently issued formal guidance on the availability and use of account transcripts in lieu of an Estate Closing Letter. However, practitioners should be careful about its use.

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