On December 3, 2024, a Federal District Court in Texas issued a nationwide preliminary injunction blocking the enforcement of the Corporate Transparency Act (the “CTA”). Prior to the injunction, the CTA required certain privately owned entities (“reporting companies”) to report information regarding the entities themselves and the individuals who, directly or indirectly, exercise “substantial control” over…
SAMUEL F. BLATT
ASSOCIATE
Sam Blatt practices in the areas of estate planning and trust and estate administration. Sam advises high net worth individuals, families and business owners in the implementation of comprehensive estate plans designed to address his client’s tax, wealth preservation, and charitable giving goals.
Practices
Education
University of Connecticut School of Law (J.D., 2019)
University of Connecticut (B.A., 2012)
Bar Admissions
New York
Connecticut
Insights
Federal Court Temporarily Blocks Enforcement of the Corporate Transparency Act
December 6, 2024Client AlertsIRS Announces 2025 Inflation Adjustments to Estate, Gift and Generation-Skipping Tax Exemptions
October 25, 2024Client AlertsThe IRS recently released Revenue Procedure 2024-40, which announced 2025 annual inflation adjustments for various tax provisions. Effective January 1, 2025, the estate and gift tax basic exclusion amount and the generation skipping transfer (“GST”) tax exemption are scheduled to increase from $13,610,000 to $13,990,000. This is an increase of $380,000 per person or $760,000…