News & Analysis as of

Trusts Grantor Retained Annuity Trusts (GRATs)

Rivkin Radler LLP

Estate, Gift, GST & Related Income Tax Proposals โ€“ What is the White House Doing?

Rivkin Radler LLP on

Earlier this week the White House released its Fiscal Year 2025 Budget. Of course, the federal government has not yet adopted a budget for the Fiscal Year 2024 even as we approach that yearโ€™s halfway mark. But I digress. The...more

Adler Pollock & Sheehan P.C.

Do Your Assets Include Unregistered Securities? This Asset Class Requires Special Planning

When it comes to estate planning, addressing all your assets should be a priority. However, certain assets require greater attention than others. For example, if your assets include unregistered securities, such as restricted...more

Rivkin Radler LLP

Taxes and the 2024 Election: โ€˜Tis the Season to Plan and Act

Rivkin Radler LLP on

This is The End- I have dreaded the year end for as long as I can remember. As a teenager and then as a young adult I associated the final quarter of the year, and especially the period beginning on Thanksgiving and...more

Proskauer Rose LLP

Wealth Management Update - April 2023 - 2

Proskauer Rose LLP on

April Interest Rates for GRATS, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts - The April Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more

Dechert LLP

Use It or (Potentially) Lose It: Inflation Hikes Provide Unprecedented Estate Planning Opportunities

Dechert LLP on

There are more estate planning opportunities as a result of inflation-adjusted figures recently released by the IRS. The gift, estate, and generation-skipping transfer (โ€œGSTโ€) tax exemption amounts are each increasing to...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Estate Planning Techniques in a Higher Interest Rate Environment

One can hardly miss the high levels of inflation currently affecting our economy. Even for those who do not pay close attention to the news, where inflation could hardly be more covered, the price of nearly everything for...more

Rivkin Radler LLP

Attention Congress: Focus On the Estate Tax Regime; Leave the Income Tax Alone

Rivkin Radler LLP on

โ€œDรฉjร  vu All Over Againโ€- The White House last week released the Presidentโ€™s Budget for the Fiscal Year 2023. The Budget is ambitious, but its โ€œinvestments,โ€ we are told, โ€œare more than paid for with tax reforms focused on...more

Blank Rome LLP

2022 California Estate and Tax Planning Newsletter

Blank Rome LLP on

Our annual estate and tax planning newsletter discusses certain concepts and techniques that should be considered in 2022 by our clients and friends in California. Perhaps the most important recent development was the failure...more

Rivkin Radler LLP

Wendy And Jen Wreck the Movies โ€“ Citizen Kane (1941) Or Deposit Money, Not Children, in the Bank

Rivkin Radler LLP on

โ€œLegendary was the Xanadu where Kubla Kahn decreed his stately pleasure dome.โ€ Legendary too were the colossal errors made by Mary Kane in this celebrated classic movie which follows a journalist as he tries to uncover the...more

Davis Wright Tremaine LLP

Proposed Federal Tax Law Changes Affecting Estate Planning

The House Ways and Means Committee recently released its plan to pay for President Biden's proposed Build Back Better Act. Many of the changes to the Internal Revenue Code proposed by that plan would directly impact gift and...more

Schwabe, Williamson & Wyatt PC

Three Estate Planning Proposals to Watch

House Democrats recently released additional legislative proposals that, if passed, would affect several commonly used estate planning techniques. Among those proposals are three that would significantly impact some of the...more

Pillsbury Winthrop Shaw Pittman LLP

Potential Tax Law Overhauls in 2021: Summary and Planning Recommendations

Advance planning in light of the proposed tax law changes included in the For the 99.5 Percent Act, STEP Act and the Biden Administrationโ€™s Green Book. Proposed tax law changes introduced this year provide valuable insight...more

Winstead PC

Estate Planning Ramifications of a Democratic Sweep

Winstead PC on

On January 5, 2021, Georgia Democrats Jon Ossoff and Raphael Warnock defeated GOP incumbents David Perdue and Kelly Loeffler in their Senate runoff elections, giving the Democrats 50 seats in the Senate. Vice President Kamala...more

Katten Muchin Rosenman LLP

2020 Year-End Estate Planning Advisory

In 2020, COVID-19, the US presidential election, the Tax Cuts and Jobs Act (the TCJA), and the Coronavirus Aid, Relief and Economic Security Act (the CARES ACT) dominated the planning landscape....more

Dechert LLP

COVID-19 Coronavirus: Historically Low Interest Rates are Ideal for Estate Planning

Dechert LLP on

Interest rates that are used for loans to family members, loans to trusts and to value gifts to certain trusts have been further reduced as a result of market conditions driven by the COVID-19 pandemic. These historically low...more

Woods Rogers Vandeventer Black

COVID-19 Isolation โ€“ A Good Time to Review Your Estate Planning Documents

Are you stuck at home, isolated from the public, and your normal social interactions?ย  Perhaps this would be a good time to review those old estate planning documents: your Will, Power of Attorney, Health Care Power of...more

Proskauer Rose LLP

Wealth Management Update - September 2019

Proskauer Rose LLP on

September 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts - The September Section 7520 rate for use with estate planning techniques such as CRTs,...more

Proskauer Rose LLP

Wealth Management Update - April 2019

Proskauer Rose LLP on

April Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The April ยง 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more

Proskauer Rose LLP

Wealth Management Update - June 2018

Proskauer Rose LLP on

June Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-family Loans and Split Interest Charitable Trusts - The June ยง 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more

Burns & Levinson LLP

The 2017 Tax Act Doesn't "Simplify" Planning for Estates and Gifts Things to Consider or Reconsider As You Look at Your Estate

Burns & Levinson LLP on

On December 22, 2017, the President signed a major change to federal tax law that contains many provisions affecting individuals, estates, and trusts. While the impetus behind the change was simplification, as some unnamed...more

Katten Muchin Rosenman LLP

2017 Year-End Estate Planning Advisory

The fourth quarter of 2017 concludes a unique year in the planning arena. With the new administration and a Republican-led Congress in power, both taxpayers and tax professionals have kept a close eye on the potential for tax...more

Katten Muchin Rosenman LLP

2016 Year-End Estate Planning Advisory

In 2016, we continued to experience a period of relative stability in our federal transfer tax system and have been able to plan without expecting imminent significant changes to the system. Under the American Taxpayer Relief...more

Bradley Arant Boult Cummings LLP

Charitable Lead Annuity Trusts: A Potential Win-Win for Your Assets

In this final installment in our three-part series, we discuss the planning technique known as Charitable Lead Annuity Trusts (CLATs). Like Intra-Family Loans and Grantor Retained Annuity Trusts (GRATs) described in previous...more

Proskauer Rose LLP

Wealth Management Update - October 2016

Proskauer Rose LLP on

October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more

Proskauer Rose LLP

Wealth Management Update - June 2016

Proskauer Rose LLP on

June Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts The June ยง 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more

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JD Supra Privacy Policy

Updated: Dec 28, 2021:

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Contacting JD Supra

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