Fredric Sytsma

Fredric Sytsma

Varnum LLP

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Should You Transfer Unused Gift and Estate Tax Exemptions to a Surviving Spouse? (Part II)

In our previous post, we discussed the advantages of portability as an estate planning tool. However, there are some non-tax reasons why a couple might not opt for planning of this type. Almost all relate in one way or...more

11/25/2014 - Estate-Tax Exemption Gift-Tax Exemption Portability Spouses

Should You Transfer Unused Gift and Estate Tax Exemptions to a Surviving Spouse? (Part I)

The word "portability" in an estate tax context refers to the ability to transfer a deceased spouse's unused gift and estate tax "exemption" (technically known as the "basic exclusion amount" or the "BEA") to the surviving...more

10/31/2014 - Estate Planning Estate Tax Gift Tax Gift-Tax Exemption Tax Exemptions

IRA Planning And Charitable Gifts

Congress extended through the end of 2013 the popular "charitable IRA transfer." This permits individuals who have reached age 70 1/2 to make income tax-free distributions up to $100,000 directly from an individual...more

1/14/2013 - American Taxpayer Relief Act Charitable Donations Gift-Tax Exemption Income Taxes IRA Retirement Plan

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