News & Analysis as of September 18, 2024

Income Taxes

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Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process. less -

Maximizing End-of-Year Charitable Giving

Bowditch & Dewey on 11/25/2020

As the holiday season approaches, people are thinking about giving to charitable organizations. As a donor, you can be both philanthropic and tax-efficient in your charitable giving. Estate Planning - One way to give is...more

Insight on Estate Planning - April/May 2019: Estate Planning Pitfall - The 60-day IRA rollover deadline has passed

Adler Pollock & Sheehan P.C. on 4/6/2019

Obviously, qualified retirement plans such as 401(k) plans and IRAs are meant to provide retirement savings. However, those who don’t have to draw heavily, if at all, on plan and IRA assets can preserve a tidy nest egg for...more

Wealth Management Update - October 2016

Proskauer Rose LLP on 10/1/2016

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

All Assets Are Not Created Equal When It Comes to IRA Rollovers (PLR 201547010)

BCLP on 6/21/2016

When the taxpayer in PLR 201547010 decided to invest his IRA assets in a partnership, he forgot to check whether his IRA provider was able to hold an interest in a partnership as an investment in the IRAs for which it served...more

Significant Estate Planning Developments in 2013

Foley & Lardner LLP on 1/10/2013

The American Taxpayer Relief Act of 2012 (Act) was enacted on January 2, 2013....more

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