Chad Makuch

Chad Makuch

BakerHostetler

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Income Tax Reporting for Decanting

Decanting refers to the distribution of trust property of one trust (the “first trust”) to another trust (the “second trust”). Over the past several years, the number of states specifically authorizing decanting by statute...more

6/23/2014 - Decanting Estate Tax IRS New Legislation Proposed Legislation Trusts

U.S. Supreme Court Rules DOMA Unconstitutional in Estate Tax Case

The Supreme Court has held that the Defense of Marriage Act (“DOMA”) is unconstitutional. DOMA defined “marriage” and “spouse” to the exclusion of same-sex partners for purposes of federal law....more

6/27/2013 - Discrimination DOMA Due Process Equal Protection Estate Tax Gift Tax Same-Sex Marriage SCOTUS Sexual Orientation Discrimination US v Windsor

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