QTIP Trusts

News & Analysis as of

QTIP Trust Frequently Asked Questions

QTIP trusts are excellent options for a number of married couples, especially those who have been married two or more times, or those with blended families. However, not many people understand what a QTIP trust is, what the...more

How flexible is your estate plan?

It’s crucial to review and update an estate plan in light of significant life changes or new tax laws. It’s equally important to create estate plan flexibility so that an estate’s executor can make postmortem revisions. This...more

Remarriage & Estate Planning: Common Errors (Part 1)

Marrying again gives us a second chance of happiness, whether our first marriage ended with the death of our spouse or with a divorce. In recent years, remarriage has become even more common, especially as people live longer...more

2015 Estate and Tax Planning

Blank Rome’s annual estate planning newsletter discusses certain concepts and techniques that we hope may be of interest to our clients and friends....more

Report From Counsel: Insights and Developments in the Law - Fall 2014

In this Report: - Homeowners’ Insurance: The Devil Resides in the Details - “Cybersmear” Lawsuits - Age Discrimination in Employment - The Marital Deduction: A Valuable Estate Planning...more

Unintended consequences: After divorce, review your estate plan to avoid surprises

The recently divorced have likely had their fill of legal documents and proceedings, but it’s important that they review their estate plan as soon as possible to ensure they’re protected against unintended consequences. This...more

Insight on Estate Planning - August/September 2014

In This Issue: - Unintended consequences: After divorce, review your estate plan to avoid surprises - Protecting your real estate assets - How will the GST tax affect your estate plan? - Estate...more

LLC Preferred Interest Qualifies For Marital Deduction

In a recent private letter ruling, the question was raised whether an LLC interest that received a preferred return with additional LLC cash flow going to other common interests could qualify for the marital deduction if...more

Wealth Management Update - October 2013

The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.4%. This is up from September's 2.0% rate. The applicable federal rate ("AFR") for use with a sale to a defective...more

United States v. Windsor: Tax Issues

Although the decision of the United States Supreme Court in United States v. Windsor invalidating much of the Defense of Marriage Act (DOMA) affects at most approximately 20% of the population of the United States, it has...more

Personal Planning Strategies - July 2013

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus ending a four year "fast-track" judicial expedition of the validity of the...more

Careful Planning Required to Avoid New York’s Estate Tax

Now that Congress has implemented a relatively large per person federal gift/estate tax exemption (i.e., the per person federal gift/estate tax exemption is $5,250,000 in 2013, indexed for inflation), many think that estate...more

Wealth Management Update - March 2013

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

Did The Tax Court Err In Kite?

Code Section 2519 is a notoriously difficult section to apply. In 2009, I wrote on article on it for Estate Planning, and ever since I’ve been providing a lot of assistance to others on its operation. So I am always...more

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