, March 16, 2026

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Hani Sarji

Hani Sarji

565 posts

New York lawyer who cares about people, is fascinated by technology, and is writing his next book, Estate of Confusion: New York.

Tax

  Nov 15, 2023

An Unexpected Meaning of Bequest in Black's Law Dictionary Sheds New Light on the IRS's No-Basis Adjustment Ruling for Irrevocable Trusts

In a surprising twist, the dictionary the IRS relies on as an authority for Rev. Rul. 2023-2 allows taxpayers to reach a different conclusion....

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Tax

  Nov 10, 2023

IRS Published Inflation-Adjusted Tax Numbers for 2024

We published several posts on different inflation-adjusted tax numbers for 2024. We hope...

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Tax

  Nov 10, 2023

IRS Released Standard Deduction Amounts for 2024

In Revenue Procedure 2023-34, the IRS released the standard deduction amounts for 2024....

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Tax

  Nov 10, 2023

IRS Announces Higher Retirement Contribution Limits for 2024

The IRS announced that individuals can contribute more to certain retirement accounts: In...

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Tax

  Nov 10, 2023

IRS Published Inflation-Adjusted Tax Rates for 2024

In Revenue Procedure 2023-34, the IRS published inflation-adjusted tax rates for 2024. Married...

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  Nov 10, 2023

New WTE Milestone: 700 Clicks from Google Search in 28 Days

Twenty days ago, I wrote WTE Milestone: 500 Clicks from Google Search in...

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  Nov 10, 2023

Lawline Has a New AI Learning Assistant

Its dataset is Lawline's courses, which means answers (when they're available) are reliable, and it points to courses and timestamps within videos where users can learn more. It is quite useful....

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Tax

  Nov 10, 2023

Exclusion for Gifts to Non-Citizen Spouse Will Increase to $185,000 in 2024

In Revenue Procedure 2023-34, the IRS announced that the exclusion to gifts to...

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Tax

  Nov 10, 2023

Annual Gift Tax Exclusion Will Increase to $18,000 to Any Person in 2024

In Revenue Procedure 2023-34, the IRS announced that the gift tax exclusion in...

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Tax

  Nov 10, 2023

IRS Announces Higher Federal Estate Tax Exemption for 2024: $13,610,000

In Revenue Procedure 2023-34, the IRS announced that the federal estate tax exemption...

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  Nov 08, 2023

Resources on Voting Trusts

Below are some resources on voting trusts. (I will add resources over time....

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  Nov 07, 2023

Lawline is Providing a Free CLE: Avoiding Anti-Semitism in the Legal Profession

Lawline is providing a free CLE on antisemitism, titled, Avoiding Anti-Semitism in the...

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