Conveyance involves the legal transfer of property ownership through conveyance documents. Common types include fee interest, leasehold interest, life estate interest, easement interest, and license ...

In Private Letter Ruling 202332013 (Aug. 11, 2023), the decedent’s surviving spouse wasn’t a U.S. citizen at his death. Prior to the due date of the estate tax return, the spouse irrevocably assigned ...

A resolution aimed at kickstarting the creation of both the program and fee will be presented to the council at its regular ...