"Trust & Estate Industry News & Appraise Helpful Hint" eNewsletter

September 6, 2022

Industry News

This week's feature article is:

"Tax Court Says When Deathbed Gifts Are Complete"

Excerpt (from actual article):

"A new Tax Court case, TC Memo 2022-72, 7/12/22, addresses the question: when are “deathbed gifts” considered to be complete for estate and gift tax purposes?"

You can read the article by clicking

HERE.

Last week's feature article was:

"You’re Not Too Young for an Estate Plan: 7 Essentials for Your 20s and 30s"

You can read last week's eNewsletter by clicking HERE.

Which valuations can I get from ESI-APPRAISE?

We give you access to all the tools, information, and professional support you need to increase your profits and serve your customers better. Additionally, ESI-Appraise offers a broad range of global securities and related financial data from all major markets and exchanges.

IRS Form 706 Estate Tax
IRS Form 709 Gift Tax
Charitable Remainder Unitrust
Grantor Retained Annuity Trust
Domestic & Global Historical Pricing
Capital Changes
Cost Basis Calculator for Corporate Actions
Cost Basis Calculator for Dividend Reinvestment Plans
1040/1041 Income Allocation for Calendar or Fiscal Year

Helpful Hint

This week's topic is:

"Labor Day weekend pricing"

The NASDAQ and NYSE exchanges were closed yesterday for the Labor Day Holiday. If the valuation date fell on Saturday, Sunday, or Monday, you need to wait until Wednesday, September 7 to run your date of death valuations, because the Friday and Tuesday prices are needed to arrive at the correct valuation(s).

[IRS Reg. 20.2031-2]

Last week's topic was:

"2022 Stock & Bond Market Holidays"

You can read last week's eNewsletter by clicking HERE.

How can I get a valuation from ESI-APPRAISE?

1. Secure online solutions (You do the work to save money.):

APPRAISE Web: credit card or account #; can be run from anywhere/any platform
APPRAISE.Windows: software and data stored on your computer
APPRAISE.SaaS: our Software as a Service (SaaS) solution. SaaS means we host the software, which you access via the internet, and you store your data locally on your computer. This benefits you and your information technology group because a hybrid solution takes the best of software and cloud and combines them.

You're always running the current version and do not need to install updates.
It's easy to add and remove users
It has more reports and features than traditional desktop software
You store your data securely on your computers.

ESI-Direct: ONESOURCE Trust & Estate securities valuations without software
Universal Import: A utility which enables users to create portfolios from comma delimited or Excel files in lieu of manually entering CUSIP/Ticker and shares.

2. Outsourcing solution (We do the work and save you time.): Valuations can

be submitted/delivered via email, fax, overnight courier, or mail.

Click HERE for an order form.

Upcoming Events

Thu, Sep 8: (5:00p ET) System Maintenance - all online services will be unavailable with service being restored within a few hours.

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Evaluation Services, Inc.

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