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1.73 MB
Extraction Summary
8
People
4
Organizations
1
Locations
10
Events
2
Relationships
9
Quotes
Document Information
Type:
Table of contents for a publication titled 'tax topics'
File Size:
1.73 MB
Summary
This document is a table of contents from a 2013 publication called 'Tax Topics', listing articles and legal updates from 2009 and 2010. The topics are highly technical and relate to U.S. tax law, including estate tax, IRA conversions, legislative proposals from the Obama administration, and various legal cases. The document itself contains no direct information about Jeffrey Epstein, his associates, or his activities; its relevance is likely contextual, originating from a larger file collection.
People (8)
| Name | Role | Context |
|---|---|---|
| Beudert-Richard | Party in a legal case |
Mentioned in the legal case 'Beudert-Richard v. Richard' concerning property titling.
|
| Richard | Party in a legal case |
Mentioned in the legal case 'Beudert-Richard v. Richard' concerning property titling.
|
| Kennedy | Party in a legal case |
Mentioned in the legal case 'Kennedy v. DuPont SIP' concerning beneficiary designations.
|
| Wu | Subject of an estate case |
Mentioned in 'Estate of Wu' regarding a 'tainted witness' and a will's tax apportionment clause.
|
| President Obama | President of the United States |
Mentioned in relation to his FY 2010 budget proposal and general tax proposals.
|
| Rep. Pomeroy | Representative |
Mentioned as the sponsor of an estate tax bill, H.R. 436.
|
| Rangel | Representative (inferred) |
Associated with 'The Rangel Rule' (H.R. 735).
|
| Hurford | Subject of a legal case |
Mentioned in relation to a 'bad facts' limited partnership case.
|
Organizations (4)
| Name | Type | Context |
|---|---|---|
| Congress |
Discussed in relation to potential actions on estate tax and tax reform.
|
|
| DuPont SIP |
A party in the legal case 'Kennedy v. DuPont SIP'.
|
|
| OMB (Office of Management and Budget) |
Author of the 'Analytical Perspectives' publication on tax proposals.
|
|
| Treasury Department |
Author of the 'Green Book' publication on tax proposals.
|
Timeline (10 events)
2009-01-12
Topic discussion on the suspension of 2009 required minimum distributions under 'The Worker Retiree and Employer Recovery Act of 2008' and the 'Hurford' partnership case.
2009-02-09
Topic discussion on Rep. Pomeroy's estate tax bill (H.R. 436), 'The Rangel Rule' (H.R. 735), and intra-family loans.
2009-03-19
Topic discussion on President Obama's FY 2010 budget proposal, including higher rates, limits on deductions, AMT, and the tax treatment of art and collectibles (S. 394).
2009-04-20
Topic discussion on the 'Taxpayer Certainty and Relief Act of 2009' (S. 722), which would affect income and estate tax rates, and a new task force on tax reform.
2009-06-15
Topic discussion on OMB's 'Analytical Perspectives' and Treasury's 'Green Book', covering Obama's tax proposals, estate/gift tax, GRATs, and New York's tax increases.
New York
2009-07-28
Topic discussion on options to pay for health care reform, the 'tainted witness' case (Estate of Wu), and how states are dealing with economic adversity.
2009-08-31
Topic discussion on estate tax repeal, tax-free IRA distributions to charity, the 2009 AMT 'patch', and Roth IRA conversions in 2010.
2009-09-30
Topic discussion on Roth IRA conversions, taxation of non-resident's property by 'decoupled' states, and a NY advisory opinion on a non-resident's condo purchase (TSB-A-08(1)M).
New York
2009-12-22
Topic discussion on the imminent demise of the estate tax, modified carryover basis, extenders bill, carried interest, proposed stock transactions tax, and beneficiary designations (Kennedy v. DuPont SIP).
2010-01-26
Topic discussion on the 2010 planning landscape: NO estate tax, GST, or basis adjustment rules, and a possible constitutional 'due process' challenge related to property titling (Beudert-Richard v. Richard).
Locations (1)
| Location | Context |
|---|---|
|
Mentioned in the context of an advisory opinion on a non-resident's condo purchase and its increased taxes.
|
Relationships (2)
Mentioned in the legal case 'Beudert-Richard v. Richard'.
Mentioned in the legal case 'Kennedy v. DuPont SIP'.
Key Quotes (9)
"due process"Source
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Quote #1
"decoupled"Source
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Quote #2
"patch"Source
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Quote #3
"regular"Source
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Quote #4
"tainted witness"Source
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Quote #5
"Analytical Perspectives"Source
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Quote #6
"Green Book"Source
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Quote #7
"The Rangel Rule"Source
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Quote #8
"bad facts"Source
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Quote #9
Full Extracted Text
Complete text extracted from the document (2,788 characters)
01/26/10
The 2010 planning landscape: NO estate tax, GST or basis adjustment rules; what Congress may do; possible constitutional "due process" challenge; what can go wrong when documents are wrong about how property is titled (Beudert-Richard v. Richard)
2010-01
2009
12/22/09
The imminent demise of the estate tax? Possible effect on formula provisions and the difficulties of modified carryover basis; extenders bill and carried interest; proposed stock transactions tax; importance of keeping beneficiary designations current (Kennedy v. DuPont SIP)
2009-10
09/30/09
More on Roth IRA conversions: calculating what the taxable amount may be; how a "decoupled" state may tax a non-resident's property, even if it's passing to a surviving spouse; NY advisory opinion on non-resident's proposed condo purchase (TSB-A-08(1)M)
2009-08
08/31/09
What may happen with estate tax repeal and tax-free IRA distributions to charity; early 2009 AMT "patch"; Roth IRA conversions in 2010 -- restrictions will be gone so that anyone may convert a "regular" IRA to a Roth
2009-07
07/28/09
Some pros and cons of several options to pay for health care reform; the case of the "tainted witness" and a will's tax apportionment clause (Estate of Wu); how some states are dealing with economic adversity
2009-06
06/15/09
OMB's "Analytical Perspectives" and Treasury Department's "Green Book" offer insights on Obama tax proposals and outline of estate and gift tax proposals: consistent values, modifying rules on valuation discounts and minimum 10-year terms for GRATs; taxing employer-provided health care?; new mortality tables and QPRTs; New York's increased taxes and estimated tax payments
2009-05
04/20/09
The "Taxpayer Certainty and Relief Act of 2009" (S. 722) -- makes lower income tax rates permanent, increases higher rates, and freezes the estate tax at 2009 levels; focus on whether Congress might reinstate the state death tax credit; new task force on tax reform
2009-04
03/19/09
President Obama's FY 2010 budget proposal: higher rates, limits on itemized deductions and the personal exemption phase-out; the interaction of the regular tax with the AMT; historical income tax and capital gains tax rates; S. 394 would enhance the tax treatment of art and collectibles
2009-03
02/09/09
Rep. Pomeroy's estate tax bill (H.R. 436); basic planning points; basis adjustment rules, including modified carryover basis in 2010; "The Rangel Rule" (H.R. 735); intra-family loans
2009-02
01/12/09
Suspension of 2009 required minimum distributions under The Worker Retiree and Employer Recovery Act of 2008 (Pub. L. 110-458); a brief mention of another "bad facts" limited partnership case (Hurford)
2009-01
Tax Topics – Table of Contents – 2013 – 4
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