Samantha Moore

Samantha Moore

Butler Snow LLP

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Planning for the $5-$10 Million Couple: Portability or Credit Shelter?

In 2009, each individual had a $3.5 million estate tax exemption. If a married individual had assets over $3.5 million, without careful planning, those assets in excess of $3.5 million would fall subject to a 45% estate tax....more

5/18/2016 - American Taxpayer Relief Act Credit Shelter Trusts Estate Planning Estate Tax Portability QTIP Trusts Spouses Tax Returns Trusts Wills

IRS Only Sending Estate Tax Closing Letters on Request

Open the estate, marshal the decedent’s assets, file the estate tax return, pay estate taxes and debts, receive the estate tax closing letter from the IRS, and distribute the remaining assets. While overly simplistic, this...more

1/13/2016 - Estate Tax IRS Power of Attorney Tax Returns Transcripts

Landmark US Supreme Court Decision May Extend US Tax Benefits to UK Civil Partners

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act (“DOMA”), which limits the definition of “marriage” to “a legal union between one man and one woman as husband and wife” and...more

6/29/2013 - Civil Unions Discrimination DOMA Equal Protection Estate Planning Estate Tax EU Gift Tax Gift-Tax Exemption Income Taxes IRS Same-Sex Marriage SCOTUS Sexual Orientation Discrimination Surviving Spouse US v Windsor

FATCA: Final Regulations Raise Questions for Trust Practitioners

In the wake of a series of scandals involving U.S. taxpayers sheltering their assets from the reach of the U.S. Internal Revenue Service (IRS), Congress enacted the Foreign Account Tax Compliance Act (FATCA) on 18 March 2010...more

2/8/2013 - FATCA FATCA Timeline FFI HIRE Act Intergovernmental Agreements IRS NFFE Trusts U.S. Treasury

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