EFTA02652637.pdf

From: jeffrey E. <[email protected]> Sent: Monday, April 17, 2017 10:44 PM To: Richard Joslin Subject: Fwd: Re: )?2 Forwarded mes=age From: jeffrey E. <jeevacation@gmail=com <mailto:[email protected]» Date: Mon, Apr 17, 2017 at 6:29 PM Subject: Re: R=: To: Richard Joslin < <mailto >> and the fees for structuri=g the phaidon transaction. ? as part of his income tax planning.7O=A0 I think so. dont you? <=r> On Mon, Apr 17, 2017 at 6:25 PM, Richard Josl=n c <mailto » wrote: I will get you the backup for estate =fanning nondeductibity From: jeffrey E. [mailto:[email protected]] Sent: Monday, April 17, 2017 6:18 PM To: Richard Joslin < <mailto >> Subject: Re: order to be deductible, the IRS <http://www.investopedia.com/terms=i/irs.asp> requires that estate planning fees <https://www.irs.gov/pub/irs-pdf/p550.pdf> must be paid: (1) for the production or collection=of income; (2) for the management, conservation or maintenance of property=held for the production of income; or (3) in connection with the determina=ion, collection or refund <http://www.investopedia.com/terms/r/refund.asp> of any tax. So how might this apply to estate planning fees? If, for example, the estate plan <http://www.investopedia.com/advisor-network/articles/051716/why-it=-so-important-update-your-estate-plan/> involves advice on the construction of income generating in=truments, such as an income trust <http://www.investopedia.com/terms/i/incometrust.asp> , or provides guidance on the use of property transf=r methods to avoid Federal or State Estate or Inheritance tax <http://www.investopedia.com/terms/e/estatetax.asp> , these would meet the I=S restrictions for the ability to deduct such expenses. Other examples mig=t include investment advice <http://www.investopedia.com/terms/i/investment-advice.asp> for trusts held by the estate, trust tax=preparation fees and account custodial fees while held by the estate EFTA_R1_01895991 EFTA02652637  Read more: Are estate planning fees tax deductible? I In=estopedia chttp://www.investopedia.com/ask/answers/113015/are-es=ate-planning-fees-tax-deductible.asp#ixzz4eYlkslWb> http://www.investopedia.com/ask/answers/=13015/are-estate-planning-fees-tax- deductible.asp#ixzz4eYlkslWb<=span> <http://www.investopedia.com/askianswers/113015/are-estate-planni=g-fees- tax-deductible.aspttixzz4eYlkslWb> Follow us: Investopedia on Facebook <http://ec.tynt.com/b/rf?id=arwjQmCEqr4I6Cadbi- bnq&a=p;u=lnyestopedia> On Mon, Apr 17, 2017 at 6:13 PM, Richard Joslin <=a href="mailto " target="_blank" wrote: Income tax planning and fees for serv=ces to calculate the income tax are deductible From: Jeffrey E. [mailto:[email protected] Sent: Monday, April 17, 2017 6:09 PM To: Richard Joslin < <mailto >> Subject: are fees for tax planning deductible? please no=e The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved please no=e The information contained in this communication is confidential, may be attorney-client privileged, may 2 EFTA_R1_01895992 EFTA02652638  constitute inside information, and is intended only for the use of the addressee. It is the property of TEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved conversation-id 47222 date-last-viewed 0 date-received 1492469026 flags 8590195713 gmail-label-ids 7 6 remote-id 706053 3 EFTA_R1_01895993 EFTA02652639