June

  • Life After Death: Your Online Assets

    Benjamin Stassen committed suicide in 2010. The reasons he took his own life remain a mystery. Searching for closure, his parents tried to gain access to his online social media accounts with Google and Facebook. Both companies refused to release Benjamin’s account information, citing client confidentiality.
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  • The Portable Marital Deduction

    The IRS is now closer than ever to finalizing rules as to what must be filed by smaller estates in order to claim the unused portion of the estate tax exemption of a deceased spouse, commonly referred to as making a portability election.
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  • Triumph for Gifts of Hard to Value Assets

    In March, the U.S. Tax Court decided Wandry v. Commissioner, a major victory for taxpayers and estate planning attorneys making gifts with hard to value assets.
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.

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