In a recent Tax Court case, a decedent had sold properties to trusts in exchange for fixed annuity payments. The decedent died during the term of the annuities, and the IRS sought to include the value of the transferred properties in the decedent’s...

Since its 1991 inception, the Telephone Consumer Protection Act (“TCPA”), 47 U.S.C. § 227, has continuously evolved and expanded to regulate and impose liability for telemarketing, debt collection, unsolicited facsimiles, and related practices. In...

In an effort to address outstanding questions regarding the new mortgage rules that are scheduled to take effect in January 2014, CFPB staff provided non-binding, informal guidance in two webinars hosted by the Mortgage Bankers Association....

A little-discussed but important topic in estate planning is whether the client owns firearms of any variety. Although some estate planners view firearms just like all other tangible personal property (household items) owned by the client, ownership...