Income Tax Considerations of Estate Planning Are More Important Than Ever -
Gifting assets during life will reduce the size of your taxable estate at death and, correspondingly, reduce your estate tax liability. But with...more
7/22/2015
/ Asset Transfer ,
Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Fair Market Value ,
Gift Tax ,
Gift-Tax Exemption ,
Grantor Trusts ,
Income Taxes ,
IRS ,
Lifetime Limits ,
Settlors ,
Tax Basis ,
Trusts
June Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The June § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
6/14/2015
/ AFR ,
Charitable Deductions ,
Charitable Remainder Trust ,
Deductions ,
Estate Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Intra-Family Loans ,
Split-Interest Charitable Trusts ,
Tax Court ,
Tax Deductions ,
Trusts
2015 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan -
As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following...more
December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The December Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
12/2/2014
/ Charitable Trusts ,
Estate Tax ,
Estate-Tax Exemption ,
Fraudulent Conveyance ,
Gift Tax ,
Gift-Tax Exemption ,
Grantor Trusts ,
Homestead Exemption ,
Interest Rates ,
Intra-Family Loans ,
Life Estates ,
Marital Estate ,
Spendthrift Trusts ,
Transfer Taxes
November Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The November Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
April Interest Rates Hold Steady for GRATs, Sales to Defective Grantor Trusts, and Intra-Family Loans.
The April applicable federal rate ("AFR") for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
New York Significantly Changes its Estate Tax – No Decrease in Estate Tax for the Wealthy -
The New York State legislature has passed, and New York Governor Andrew M. Cuomo has signed, the Executive Budget for...more
Under Proposed changes to New York's Estate, Gift and Generation-Skipping Transfer Tax Rules, There Are Advantages to Making Gifts Before April 1, 2014
New Yorkers may have an unusual opportunity to make tax-favored...more