TaxTrends

Recent Cases
and Rulings

David O’Driscoll, J.D., LL.M.

IN THIS DEPARTMENT

Employee Benefits & Pensions

Safe harbor excludes HSAs from ERISA: DOL Bulletin 2004-1; Rev. Rul. 2004-38,* Rev. Proc. 2004-22*

Estates, Trusts & Gifts

Administrative expense deduction for interest on inheritance: Est. of Jackson, ND TX

Gains & Losses

IRS intends to disallow theft loss deductions for declining stock prices: Notice 2004-27
  

The reports of cases, rulings, etc., herein, except for the Reflections, are edited versions of the relevant court opinion, published ruling, etc.

^*This development, concerning related matters, is covered in the Reflections to the report of the principal item.