What This Means for Your Current Will, Revocable Trust and Estate Plan -
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the “2012 Act”). In...more
11/6/2023
/ American Taxpayer Relief Act of 2012 (ATRA) ,
Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Gift Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Individual Retirement Account (IRA) ,
Inflation Adjustments ,
Required Minimum Distributions ,
Revocable Trusts ,
SECURE Act ,
Tax Cuts and Jobs Act ,
Tax Exemptions
What This Means for Your Current Will, Revocable Trust and Estate Plan -
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the “2012 Act”). In...more
December 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs -
Certain federal interest rates increased slightly for December of 2020, while...more
12/7/2020
/ AFR ,
Estate Planning ,
Estate Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Intra-Family Loans ,
IRS ,
Property Tax ,
SALT ,
Self-Canceling Installment Note ,
Split-Interest Charitable Trusts ,
Tax Cuts and Jobs Act ,
Tax Policy ,
Wealth Management
Estate, Gift and GST Tax Update -
What This Means for Your Current Will, Revocable Trust and Estate Plan -
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer...more
11/27/2019
/ American Taxpayer Relief Act of 2012 (ATRA) ,
Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Gift Tax ,
Pass-Through Entities ,
Proposed Regulation ,
Retirement Plan ,
Surviving Spouse ,
Tax Cuts and Jobs Act ,
Tax Exemptions ,
Tax Planning ,
Uniform Trust Code
Estate, Gift and GST Tax Update -
What This Means for Your Current Will, Revocable Trust and Estate Plan -
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer...more
11/29/2018
/ Estate Planning ,
Estate Tax ,
Generation-Skipping Transfer ,
Gift Tax ,
Income Taxes ,
Individual Retirement Account (IRA) ,
IRS ,
Proposed Regulation ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Planning ,
U.S. Treasury
October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
10/9/2018
/ Anti-Abuse Rule ,
Charitable Trusts ,
Estate Planning ,
Estate Tax ,
Grantor Retained Annuity Trusts (GRATs) ,
Grantor Trusts ,
Interest Rates ,
Intra-Family Loans ,
IRS ,
Life Insurance ,
Surviving Spouse ,
Tax Cuts and Jobs Act ,
Trust Distributions ,
Wealth Management
March Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts -
The March § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more
3/12/2018
/ AFR ,
Charitable Deductions ,
Estate Planning ,
Grantor Retained Annuity Trusts (GRATs) ,
Interest Rates ,
Itemized Deductions ,
Life Insurance ,
Limited Liability Company (LLC) ,
SALT ,
Section 162(f) ,
Section 162(m) ,
Self-Canceling Installment Note ,
Tax Cuts and Jobs Act ,
Wealth Management
Increase in Exemption from Estate, Gift and Generation-Skipping Transfer Taxes -
On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act implements a variety of significant tax reforms....more
2/26/2018
/ Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Generation-Skipping Transfer ,
Gift Tax ,
Gift-Tax Exemption ,
Income Taxes ,
Life Insurance ,
Marital Trusts ,
QTIP Trusts ,
Qualified Domestic Trust (QDOT) ,
SLAT ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Exemptions ,
Wills