Charitable Lead Annuity Trust

The Estate Planner - May/June 2013

by Shumaker, Loop & Kendrick, LLP on 4/19/2013

In This Issue: - Exemption portability: Should you rely on it? - Decant a trust to add trustee flexibility - Using the GST tax exemption to build a dynasty - Estate Planning Red Flag: Your plan includes a...more

The American Taxpayer Relief Act of 2012: A (Mostly) Happy New Year for the Estate, Gift and GST Taxes

by Ropes & Gray LLP on 1/7/2013

The nation having stepped off the dreaded fiscal cliff at the end of 2012, Congress immediately pulled the ripcord, passing the “American Taxpayer Relief Act of 2012” (the 2012 Act) on New Year’s Day. President Obama signed...more

2012 Year-End Estate Planning Advisory

by Katten Muchin Rosenman LLP on 11/21/2012

Now that the election is over, we anticipate having some guidance soon with respect to the numerous tax and planning issues that have been mired in uncertainty for the past two years. Many tax benefits are scheduled to...more

Rappelling Down the Fiscal Cliff – Strategies for Cushioning the Fall – Part I

by Gerald Nowotny on 11/9/2012

Ready, set, go! Following the Presidential election last night, the race is on for year-end tax planning and bracing for the fall off the fiscal cliff. While no one can tell exactly what the tax outcome will be after...more

Attention All Cadets (and Midshipmen)! – Tax Planning Battle Plan for 2012 and Beyond

by Gerald Nowotny on 8/6/2012

In case you have been in the trenches or out at Sea since the beginning of the year, here is what the tax landscape looks like going forward into 2013. The Bush tax cuts are due to expire at the end of 2012 absent tax reform...more

Estate Planning Opportunities Set to Expire in Six Months

by Patterson Belknap Webb & Tyler LLP on 6/28/2012

The next six months provide a short window of opportunity to make substantial gifts without incurring any gift tax. The Federal gift tax exemption is currently $5,120,000, enabling an individual to make aggregate lifetime...more

Gift Tax Planning Opportunities: The Window is Closing

by Morrison & Foerster LLP on 6/6/2012

As our clients know from our prior alerts, the last few years have seen unprecedented changes in the federal tax on gifts and bequests. One element of this was the unexpected increase in the federal gift and estate tax...more

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