Recent Posts in the Estate Planning Category

• Reasonable Cause to Avoid Tax Penalties
  Jan 31, 2019
  Introduction What constitutes “reasonable cause” under Code section 6651 for purposes of avoiding penalties for failure to file a tax return or pay ...
  Posted By Castro & Co.
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• The Necessity of Tax Opinions
  Jan 8, 2019
  by John Anthony Castro, J.D., LL.M. Introduction In a recent 2018 federal court case, a company, Alternative Carbon Resources LLC, was assessed $39 ...
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• VA Aid & Attendance Pension Guide for 2019
  Jan 1, 2019
  Introduction Wartime veterans and their surviving spouses, 65 years and older, may be entitled to a tax-free benefit called “Aid and Attendance” ...
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• New VA Regulations Are Invalid
  Oct 30, 2018
  Introduction Government agencies have several restrictions on promulgating regulations. First, the regulation must be clarifying a statute that is ...
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• Pet Trusts
  Jul 25, 2018
  Pet ownership is on the rise in America. For some this is no surprise as new benefits of pet ownership are being proven. We have always known that ...
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• Tax Changes Impact on the Life Settlement Industry
  Jul 16, 2018
  The tax changes enacted by Congress at the close of 2017 were sweeping and affected nearly every area of taxation for U.S. Persons. This tax ...
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• Late Portability Elections Simplified
  Jul 13, 2018
  Most people have heard of the estate and gift tax exemption for purposes of federal estate or gift taxes in the United States. Currently, an ...
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• Shifting Estate Assets through Health and Education
  Jun 25, 2018
  A hot topic of conversation is the rising costs of both health care and tuition. It is nearly impossible to not have some personal experience with ...
  Posted By Castro & Co.
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