Chad Makuch

Chad Makuch

BakerHostetler

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Same-Sex Spouses Authorized to Recalculate Transfer Tax Treatment of Prior Gifts and Bequests

The IRS recently issued Notice 2017-15 to provide same-sex spouses relief to recalculate the federal estate, gift and generation-skipping transfer (GST) tax treatment of gifts and bequests made before the Defense of Marriage...more

1/23/2017 - DOMA Generation-Skipping Transfer IRS Same-Sex Marriage Transfer Taxes

IRS Regulations Clarify Definition of Spouse for Federal Tax Purposes in Light of Obergefell v. Hodges

The IRS has issued final regulations clarifying the definitions of “spouse,” “husband,” “wife,” and “husband and wife” for federal tax purposes. The final regulations now define “spouse,” “husband” and “wife” as any...more

10/19/2016 - Equal Protection Estate Planning Fourteenth Amendment IRS Obergefell v. Hodges Same-Sex Marriage

IRS Plans to Further Restrict Family Business Valuation Discounts

IRS regulations anticipated for release as early as this September may further restrict valuation discounts. The exact scope of the regulations is unknown, but the regulations will likely make it more difficult for taxpayers...more

8/24/2015 - Discounts Estate Tax Family Businesses Internal Revenue Code (IRC) IRS U.S. Treasury Valuation

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

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