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Estate tax advisory opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.

Estate tax advisory opinions (TSB-A)
Year Number Petitioner
2017 TSB-A-17(1)M Petitioner asks whether any additional New York estate tax is due by virtue of the value of funds discovered in the decedent’s name more than ten years after her death, pursuant to a search of the New York State Comptroller’s Unclaimed Property records, which have been remitted to the Petitioner on behalf of the estate.
2016 TSB-A-16(3)M Petitioner asks whether a membership interest in a single-member LLC (SMLLC) will be treated as "intangible property" for New York State estate tax purposes where the SMLLC initially elects to be disregarded for income tax purposes.  
TSB-A-16(2)M Petitioner asks whether the Estate is required to file an amended form to include the value of a previously unreported asset.
2015 TSB-A-15(1)M Petitioner asks whether a membership interest in a single-member LLC (SMLLC), which is disregarded for income tax purposes, is “intangible property” for New York State estate tax purposes.
2012 TSB-A-12(1)M Whether the estate of a surviving spouse may exclude from its gross estate certain real property that was previously treated as qualified terminal interest property
2011 TSB-A-11(1)M Whether the interest of the decedent, a nonresident, in a revocable trust, which holds an interest in a partnership holding New York real property constitutes an intangible and is thus not to be included in the decedent's New York gross estate for purposes of New York's estate tax
2010 TSB-A-10(5)M Whether, in determining the value of New York real property included in its gross estate for estate tax purposes, the estate should discount the value of the property to reflect that the decedent's will subjected it to a life estate
TSB-A-10(4)M Requesting a determination of the value of a contract and mortgage held by decedent on her date of death
TSB-A-10(3)M Whether the value of New York real property in a Qualified Personal Residence Trust, which was created and funded by a nonresident decedent and which is included in the decedent's estate for federal estate tax purposes because of the decedent's death during the initial term of the trust, is subject to New York estate tax 
TSB-A-10(2)M Whether decedent's personal residence, which decedent had conveyed to certain trusts during her lifetime, was properly included in decedent's gross estate for New York State estate tax purposes
TSB-A-10(1)M Whether a non-resident decedent's interest in a revocable trust owning interests in several limited liability companies that owned New York real property is subject to New York estate tax

As announced in August 2008, the Department has transferred responsibility for Advisory Opinions from the Taxpayer Guidance Division to the Department's Office of Counsel. Among other changes, the format of the Advisory Opinions issued by the Office of Counsel will appear slightly different than the format used by the Taxpayer Guidance Division. During the transition period, which began in 2008 and is scheduled to be completed in 2009, the Department will issue Advisory Opinions in two formats. Those opinions issued by the Taxpayer Guidance Division will continue in the previous format, while opinions written by Office of Counsel will be issued in the revised format. One of the most noticeable changes in format is that the opinions issued by the Office of Counsel, for petitions received on or after August 8, 2008, will not contain the petitioner’s name, address, or identification numbers when posted on the Department's Web site. Both formats are official Advisory Opinions, and all are binding on the Department with respect to the person or entity to whom they are issued and the facts stated in the Opinion. For more information on the transition and the procedures, see TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S,  Changes in Procedures for Obtaining Guidance from the Tax Department.

Estate tax advisory opinions (TSB-A)
Year Number Petitioner
2009 TSB-A-09(2)M The application of the alternate valuation provisions of Internal Revenue Code §2032 to assets held in a brokerage account with transfer on death instructions pursuant to Estates, Powers and Trusts Law Article 13
2008 TSB-A-08(1)M Nilda S. Martinez-Catinchi
2007 TSB-A-07(1)M Deborah Rothman as Trustee of the X Trust Agreement
2006 TSB-A-06(6)I, (4)M Richard I. Furman (on behalf of his wife, Rosemary F. Furman)
2001 TSB-A-01(1)M Lawrence A. DeAngelus
2000 TSB-A-00(2)M John T. Sharkey
TSB-A-00(1)M Northern Trust Bank of Florida, NA
1998 TSB-A-98(19)C, (12)I, (3)M Comptroller of the State of New York
1993 TSB-A-93(3)M Jamaica Savings Bank FSB
TSB-A-93(2)M Metropolitan Moving and Storage Association, Inc.
1992 TSB-A-92(3)M Marine Midland Bank, N.A.
TSB-A-92(2)M Donald C. Lubick
1985 TSB-A-85(3) R. Walter Kaszubinski
TSB-A-85(2) Barbara O. Marvin
TSB-A-85(1) Mr. Robert F. Hall
1983 TSB-A-83(2)M Philip A. Rubenstein