iPad Diaries: Apple Pencil, Notability, and the Joy of Note-Taking – MacStories

BY FEDERICO VITICCI

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After a few days of research on the App Store that led me to testing (again) a variety of note-taking apps, I’ve settled on Notability – at least for now. This app has been around a long time, and it met my requirements for a smart notebook that can embed multiple data types on individual pages. Notability lets you handwrite text with a Pencil, type text boxes with the keyboard, draw lines of varying thickness and colors, and even cut and paste entire blocks of content between pages. I’m still open to ideas for other Pencil-based note-taking apps to try on the iPad Pro, but, compared to Noteshelf and GoodNotes (two popular contenders), I prefer the ink engine1 and palm rejection of Notability.

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New IRS Discharge of Estate Tax Lien Procedure | Law.com

BY DONALD A. HAMBURG AND DANIEL B. AXMAN

As of June 1, 2016, and without any warning, the IRS radically changed the procedure to obtain a Discharge. The new procedure is described in detail in this article.

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If a decedent’s gross estate is below the filing threshold (currently $5.45 million), no Discharge is necessary. In those cases where a title company requires a Discharge to close an estate sale, the IRS will issue a Letter (Letter 1352) stating that no estate tax is due and the estate is not subject to a lien. The executors simply file Form 4422 in order to obtain this Letter.

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