Join McDermott presenters Timothy Halleron, Richard Lang and Carlyn McCaffrey as they describe six not-so-obvious planning ideas. In certain situations these creative planning techniques may be more effective than the usual...more
The Gift of a Remainder Interest in a Personal Residence Or Farm to Charity is a special technique that fits a small set of charitable donors. For those to whom it does apply, historically low interest rates make now the time...more
With the president’s signing of the tax bill into law, there will be major new opportunities starting in 2018 to minimize the tax cost of transferring wealth. ...more
In Depth -
UPDATED as of November 16, 2017: On November 16, the US House of Representatives passed its version of the Tax Cuts & Jobs Act. On that same day, the Senate Finance Committee approved its tax plan, although the...more
In Depth -
UPDATE: On November 9, 2017, the Senate Finance Committee released “policy highlights” of its forthcoming version of the Tax Cuts & Jobs Act. Like the House bill, the Senate version doubles the “death tax”...more
In Depth -
The Tax Cuts and Jobs Act introduced by House Ways and Means Committee Chairman, Kevin Brady, on November 2, 2017, if enacted in its current form, would make the following changes to the federal estate, gift and...more
Proposed section 2704 regulations were withdrawn in regulatory review ordered by President Trump....more
In Depth -
On August 2, 2016, the US Department of the Treasury issued long-awaited, proposed regulations on the valuation of interests in family-controlled entities for estate, gift and generation-skipping tax purposes....more
The new federal tax bill establishes permanent income, estate, gift and generation-skipping transfer tax provisions that present additional planning opportunities for 2013 and beyond.
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1/10/2013
/ American Taxpayer Relief Act ,
Capital Gains ,
Charitable Donations ,
Estate Tax ,
Fiscal Cliff ,
Generation-Skipping Transfer ,
Gift-Tax Exemption ,
Income Taxes ,
Individual Retirement Account (IRA) ,
IRA Rollovers ,
Roth Conversions ,
Transfer Taxes