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	<title>Altman &#38; Associates</title>
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	<link>http://altmanassociates.com</link>
	<description>Washington DC Estate Planning Attorney</description>
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		<title>Who&#8217;s On First?</title>
		<link>http://altmanassociates.com/2012/02/whos-on-first/</link>
		<comments>http://altmanassociates.com/2012/02/whos-on-first/#comments</comments>
		<pubDate>Tue, 21 Feb 2012 23:06:44 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2736</guid>
		<description><![CDATA[The government’s handling of Hal Steinbrenner’s tax refund was about as smooth as Abbot explaining to Costello the lineup for the St. Louis Wolves. In 2009, Hal Steinbrenner, son of George Steinbrenner and co-owner of the New York Yankees, filed an amended 2001 tax return in which he sought a $670,000 tax refund because the [...]]]></description>
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		<title>Discretion is the Better Part of Valour</title>
		<link>http://altmanassociates.com/2012/02/discretion-is-the-better-part-of-valour/</link>
		<comments>http://altmanassociates.com/2012/02/discretion-is-the-better-part-of-valour/#comments</comments>
		<pubDate>Fri, 17 Feb 2012 17:35:32 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2731</guid>
		<description><![CDATA[In the great majority of our trusts, you will see the terminology “as the Trustees shall deem advisable, in their sole and absolute discretion.”  These words reference the power granted to Trustees to make distributions to beneficiaries based on their sole and absolute discretion.  While this may seem restrictive, in that it creates a barrier [...]]]></description>
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		<title>Proposed 2013 Budget Calls for Comprehensive Tax Reform</title>
		<link>http://altmanassociates.com/2012/02/proposed-2013-budget-calls-for-comprehensive-tax-reform/</link>
		<comments>http://altmanassociates.com/2012/02/proposed-2013-budget-calls-for-comprehensive-tax-reform/#comments</comments>
		<pubDate>Wed, 15 Feb 2012 20:38:35 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2724</guid>
		<description><![CDATA[The President’s proposed budget for 2013, issued this week, would permanently restore the estate tax rates to those that were in effect in 2009 and restrict some popular strategies used to shift assets to future generations. Below is a break down of the proposed estate and gift tax changes: Restoration of 2009 levels.  The estate, generation-skipping [...]]]></description>
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		<title>If Form 706 is Not Timely Filed, Portability Election May Still Be Possible</title>
		<link>http://altmanassociates.com/2012/02/if-form-706-is-not-timely-filed-portability-election-may-still-be-possible/</link>
		<comments>http://altmanassociates.com/2012/02/if-form-706-is-not-timely-filed-portability-election-may-still-be-possible/#comments</comments>
		<pubDate>Tue, 14 Feb 2012 15:43:45 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>
		<category><![CDATA[estate tax]]></category>
		<category><![CDATA[extension]]></category>
		<category><![CDATA[filing taxes]]></category>
		<category><![CDATA[Form 4768]]></category>
		<category><![CDATA[Form 706]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[portability]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2719</guid>
		<description><![CDATA[As explained in earlier blogs, until December 31, 2012 (or sooner or later depending on Congressional action), decedent’s estates are able to elect portability of the estate tax exemption between spouses.  In order to claim the benefit of portability, a timely filed estate tax return (Form 706) must be filed, even if the decedent’s estate [...]]]></description>
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		<title>The Evolution of IRA’s: Why Designating the Right Beneficiary is Only the Beginning</title>
		<link>http://altmanassociates.com/2012/02/the-evolution-of-ira%e2%80%99s-why-designating-the-right-beneficiary-is-only-the-beginning/</link>
		<comments>http://altmanassociates.com/2012/02/the-evolution-of-ira%e2%80%99s-why-designating-the-right-beneficiary-is-only-the-beginning/#comments</comments>
		<pubDate>Mon, 13 Feb 2012 18:34:21 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>
		<category><![CDATA[401k]]></category>
		<category><![CDATA[estate planning]]></category>
		<category><![CDATA[estate tax]]></category>
		<category><![CDATA[inherting IRAs]]></category>
		<category><![CDATA[Roth IRA]]></category>
		<category><![CDATA[tax-defferal]]></category>
		<category><![CDATA[Traditional IRA]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2710</guid>
		<description><![CDATA[In a recent blog, “The Importance of IRA Distribution Planning,” extensive analysis was provided as to the importance of naming a trust as an IRA beneficiary rather than any one individual, especially a minor child.  A common misconception is that when assets are transferred to an IRA and the proper beneficiary is designated, the planning is [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>The Super Bowl, Caribbean Style</title>
		<link>http://altmanassociates.com/2012/02/the-super-bowl-caribbean-style/</link>
		<comments>http://altmanassociates.com/2012/02/the-super-bowl-caribbean-style/#comments</comments>
		<pubDate>Fri, 10 Feb 2012 19:19:02 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2702</guid>
		<description><![CDATA[For the past several winters, my wife, Liz, and I have taken a cruise to the Caribbean in order to get out of the cold and recharge our batteries.  This year, for a change of pace, we went to beautiful island of St. Thomas, US Virgin Island for a few days of sun and relaxation.  Not only did we sleep on the beach and by the pool, [...]]]></description>
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		<title>Proposed Changes in Senate Could Impact / Eliminate Stretch IRAs</title>
		<link>http://altmanassociates.com/2012/02/proposed-changes-in-senate-could-impact-eliminate-stretch-iras/</link>
		<comments>http://altmanassociates.com/2012/02/proposed-changes-in-senate-could-impact-eliminate-stretch-iras/#comments</comments>
		<pubDate>Thu, 09 Feb 2012 13:11:45 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>
		<category><![CDATA[Chairman Max Baucus]]></category>
		<category><![CDATA[estate planning]]></category>
		<category><![CDATA[IRA distribution]]></category>
		<category><![CDATA[Job Creation and Economic Growth Act of 2012]]></category>
		<category><![CDATA[Senate Finance Committee]]></category>
		<category><![CDATA[stretch IRA]]></category>
		<category><![CDATA[The Highway Investment]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2699</guid>
		<description><![CDATA[Senate Finance Committee Chairman Max Baucus (D-Mont.) yesterday announced he will release a modified Chairman’s Mark of The Highway Investment, Job Creation and Economic Growth Act of 2012 ahead of the Committee’s consideration of the bill.  The modified mark will incorporate amendments and altered revenue proposals from both parties to build broad support.  One of [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>In Support of an Outstanding Organization, Beethoven Found</title>
		<link>http://altmanassociates.com/2012/02/in-support-of-an-outstanding-organization-beethoven-found/</link>
		<comments>http://altmanassociates.com/2012/02/in-support-of-an-outstanding-organization-beethoven-found/#comments</comments>
		<pubDate>Tue, 07 Feb 2012 18:41:47 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>
		<category><![CDATA["Save the Music"]]></category>
		<category><![CDATA[Altman & Associates]]></category>
		<category><![CDATA[beethoven found]]></category>
		<category><![CDATA[Gary Altman]]></category>
		<category><![CDATA[project blessing]]></category>
		<category><![CDATA[wounded warriors]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2695</guid>
		<description><![CDATA[Recently, I attended a concert for Project Blessing and a “Tribute to Wounded Warrior” hosted by Beethoven Found at The John F. Kennedy Center for the Performing Arts. Project Blessing supports the Lincoln Heights community with food and clothing, with the goal to provide shelter, warm clothing, and nutritious food to the residents.  Beethoven Found’s [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Keeping the Family Farm:  Lawmakers Agree that Lowering the Maryland Estate Tax Burden Could Help Farms Stay in Business</title>
		<link>http://altmanassociates.com/2012/01/keeping-the-family-farm-lawmakers-agree-that-lowering-the-maryland-estate-tax-burden-could-help-farms-stay-in-business/</link>
		<comments>http://altmanassociates.com/2012/01/keeping-the-family-farm-lawmakers-agree-that-lowering-the-maryland-estate-tax-burden-could-help-farms-stay-in-business/#comments</comments>
		<pubDate>Mon, 30 Jan 2012 19:02:13 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>
		<category><![CDATA[family farms]]></category>
		<category><![CDATA[Governor Martin O'Malley]]></category>
		<category><![CDATA[Maryland estate tax]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2691</guid>
		<description><![CDATA[Maryland lawmakers have proposed legislation that would expand the Maryland estate tax exemption from $1 million to $5 million for estates in which the decedent owned a family farm.  (See Gazette article, “Senators Come Together Around Handful of Bipartisan Bills.”)  The proposed legislation has bi-partisan support as well as support from Governor Martin O’Malley.   If [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Important 2012 Tax Changes:  A Review</title>
		<link>http://altmanassociates.com/2012/01/important-2012-tax-changes-a-review/</link>
		<comments>http://altmanassociates.com/2012/01/important-2012-tax-changes-a-review/#comments</comments>
		<pubDate>Mon, 23 Jan 2012 21:27:48 +0000</pubDate>
		<dc:creator>vanderhave</dc:creator>
				<category><![CDATA[Blog - "Altman Speaks"]]></category>

		<guid isPermaLink="false">http://altmanassociates.com/?p=2689</guid>
		<description><![CDATA[Below is a summary of tax changes effective as of January 1, 2012.  Please contact us to set up an appointment to discuss questions specific to your estate. Estate Tax The federal estate tax applicable exclusion amount increased from $5,000,000 to$5,120,000 per person for 2012.  The top estate tax rate for estates valued over this amount is 35%. [...]]]></description>
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