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IRS Grants Major Extension To Make “Portability” Election For Estates Not Required To File Estate Tax Returns From 2017 To Present

IRS Alert: The Internal Revenue Service (“IRS”) recently issued Revenue Procedure 2022-32 which provided surviving spouses extended relief to make “portability” elections without the need for the issuance of a private letter...more

Estate & Gift Tax Update

With the introduction of the “For the 99.5% Act” proposed by Senator Bernie Sanders, there is an increased likelihood for sweeping federal estate and gift tax reforms occurring during the latter part of 2021. The proposed...more

Establishing & Maintaining Legal Domicile In Florida

Becoming a Florida resident has numerous income and estate tax considerations and other implications including obtaining homestead status. This Alert is an introduction to the issues and steps you should consider to establish...more

Saving Estate Generation Tax Skipping With Upstream Gifts To The Older Generation

Complex times are times to seek advice and consult your Estate Planner. Federal estate tax laws in place during the 1970s, 1980s and 1990s were very oppressive. These laws were modified to a great extent and now benefit...more

Estate Planning In 2020

The current state of affairs reminds all of us that we live in a time of uncertainty. We must be mindful that estate plans are fluid and need to be altered to reflect current realities. Now, more than ever, clients should be...more

Additional Estate Planning Considerations Resulting From Coronavirus (COVID-19)

We hope this newsletter finds you and your loved ones safe and healthy. We previously noted that the coronavirus "lock down" is causing many of our clients to re-think their existing estate plans. In the past, certain estate...more

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