Marianna Putnam Liddell

Pierce Atwood LLP

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Keep Calm and Plan On: Estate & Gift Changes Ahead

The current federal unified estate and gift tax exemption of $11.7 million per person is set to automatically revert to approximately $6 million on January 1, 2026. However, with a new president and rebalancing in the House...more

1/21/2021 / Estate Planning , Estate Tax , Estate-Tax Exemption , Gift Tax , Gift-Tax Exemption , Tax Planning

COVID-19: Maine Modifies Notarization and Acknowledgement Requirements

On Wednesday, April 8, 2020, Governor Janet Mills issued an Executive Order suspending the requirement that a person whose oath is being taken be physically present at the same location as the notary public and any witnesses,...more

4/10/2020 / Coronavirus/COVID-19 , E-Signatures , Electronic Notarization Standard , Estate Planning , Fiduciary , Notarization

Federal Regulatory Freeze

Please see chart below....more

1/30/2017 / Estate Planning , Estate Tax , IRS , Regulatory Agenda , Regulatory Freeze , Trump Administration

Tax Case Highlights Timely Filing of Gift Tax Returns

Please see Chart below....more

3/10/2016 / Gift Tax , Gift-Tax Return , IRS , Statute of Limitations , Tax Returns

Fiscal Cliff Averted: Estate, Gift And GST Tax Changes

The country was heading for a “fiscal cliff” as the Bush-era tax cuts were scheduled to expire on January 1, 2013. But the U.S. Senate and House of Representatives voted in the final hours to make those tax cuts permanent...more

1/5/2013 / American Taxpayer Relief Act , Estate Tax , Family Limited Partnerships , Fiscal Cliff , Generation-Skipping Transfer , Gift-Tax Exemption , Grantor Retained Annuity Trusts (GRATs)

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