Once Removed Episode 18: The Reciprocal Trust Doctrine
A number of recent cases highlight particular issues in valuation of assets for purposes of the estate and gift tax. On July 6, 2015, the Internal Revenue Service settled Estate of Davidson v. Commissioner, T.C. Docket No....more
May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The May ยง 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more