This article discusses the use of private placement products - private placement deferred variable annuities (PPVA) and private placement life insurance (PPLI)- in post mortem income tax and transfer tax...more
In This Issue:
- How to fund long-term care insurance with a tax-free exchange
- Should a CRT be part of your estate plan?
- The key to an effective trust is education
- Estate Planning Pitfall:...more
High net worth and income taxpayers find themselves in a world of hurt following tax reform at the end of 2012. The top marginal bracket for taxpayers with more than $400,000 (single and $450,000 married)...more
In this Issue:
- March Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra Family Loans and Split Interest Charitable Trust
- Estate of Giovacchini v. Commissioner, T.C. Memo 2013-27
- Estate of...more
The American Taxpayer Relief Act (the Act), which was passed by Congress on January 1, 2013 and signed into law by President Obama on January 2, has finally provided some permanence to the transfer tax laws....more
In This Issue:
- February Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
- IRS Issues Revenue Procedure 2013-15
- Private Letter Ruling...more
Now that a deal averting the fiscal cliff has finally been reached, many of the tax and planning issues that have been mired in uncertainty for the past two years (and even longer in some cases) may be resolved. Numerous tax...more
In the final hour of January 1, 2013, Congress passed The American Taxpayer Relief Act of 2012 (the "Act"), which in part addressed the dramatic sunset of favorable federal estate, gift and generation-skipping tax exemption...more
In This Issue:
- December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
- Estate of Thouron v. United States, E.D. Pa., No. 2:11-cs-04058...more
Originally published in Tax Management Estates, Gifts, and Trusts Journal, x, 11/08/2012.
The current tax environment suffers from a lot of economic and political uncertainty. The general consensus...more
To watch our video please click here http://www.scarincihollenbeck.com/what-mitt-romneys-tax-returns-teach-us-about-accumulating-wealth/
The income tax return information released by Governor and Mrs. Romney (the...more
Although the end of the year is several months away, it is time to think about taking advantage of the generous tax savings that may be available for 2012 only.
The 2010 Tax Act made significant changes to the estate,...more
Overview of Fideicomisos
If you own a home or a vacation home in Mexico, chances are that your property is held in a fideicomiso. A fideicomiso is a contractual arrangement that is arguably something in between a trust...more
Historic Estate & Gift Tax Savings Opportunities Almost Gone
We are half way through 2012 and the generous tax legislation that went into effect on January 1, 2011, is scheduled to sunset on December 31, 2012, if...more
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