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	<title>BV Source &#124; Pittsburgh Family Lawyer &#124; 2010 Super Lawyer &#187; Tax Court</title>
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	<description>Pittsburgh Family Lawyer Experienced in Resolving Divorce, Child Support, Marital Property, Alimony &#124; Listed in The Best Lawyers in America, SuperLawyers.</description>
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		<title>Life Insurance Proceeds: Marital Asset?</title>
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		<pubDate>Sat, 18 Jul 2009 03:13:08 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[Tax Court]]></category>
		<category><![CDATA[divorce]]></category>
		<category><![CDATA[marital property]]></category>
		<category><![CDATA[beneficiary]]></category>
		<category><![CDATA[death]]></category>
		<category><![CDATA[equitable distribution]]></category>
		<category><![CDATA[life insurance]]></category>
		<category><![CDATA[property]]></category>

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		<description><![CDATA[Here is an interesting issue, not yet resolved by the Pennsylvania courts: whether the proceeds of a life insurance death benefit may be counted as a marital asset. Here&#8217;s the story: Let&#8217;s say that husband and wife are separated, and one of them dies. If the grounds for divorce existed prior to the death (i.e., both spouses filed [...]]]></description>
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		<title>Jelke and BIG Tax Liability</title>
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		<pubDate>Mon, 21 Jul 2008 13:02:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[Tax Court]]></category>
		<category><![CDATA[business valuation]]></category>
		<category><![CDATA[discounts]]></category>
		<category><![CDATA[decisions]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[valuation]]></category>

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		<description><![CDATA[Chris Mercer&#8217;s Value Matters newsletter offered a succinct summary of the Eleventh Circuit&#8217;s recent decision in Jelke v. Com., an important decision dealing with built-in capital gains (BIG) tax liability of Subchapter C corporations. The subject company in the case was a C corporation established 80 years ago, whose principal asset was an investment portfolio [...]]]></description>
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