News & Analysis as of

Estate-Tax Exemption

Shumaker, Loop & Kendrick, LLP

Client Alert: Are Changes Afoot for Estate and Gift Taxes?

With the current administration and composition of Congress, the short answer is “yes.” Senator Bernie Sanders introduced proposed tax reform legislation on March 25th, which would make major changes to the current estate and...more

Ruder Ware

Proposed Gift and Estate Tax Changes Mean Some May Need to Act Now

Ruder Ware on

In the United States Congress, there is an arduous journey before a bill becomes law. See the classic School House Rock! video, “I’m Just a Bill.” But there is a common theme running through some gift and estate tax bills...more

Ward and Smith, P.A.

A Farewell to the Current Gift and Estate Tax Exemption?

Ward and Smith, P.A. on

We recently wrote about a window of opportunity to take advantage of the rising estate and gift tax exemption before it sets. It is becoming clearer that the window may be shutting fast. The opportunity to take advantage...more

Greenberg Glusker LLP

U.S. Senate Introduces Legislation for Higher Taxes on Wealth

Greenberg Glusker LLP on

On March 25, 2021, Senator Bernie Sanders introduced the For the 99.5 Percent Act (the “99.5 Percent Act”) which proposes to modify the estate, gift and generation-skipping transfer tax. Proposed Estate and Gift Tax Rates...more

Bilzin Sumberg

For The 99.5% Act – Is Change a Coming for the Estate Planning World?

Bilzin Sumberg on

On March 25, 2021, Senator Bernie Sanders introduced legislation called “For the 99.5% Act.” This bill is aimed at the fortunes of the top 0.5% of wealthy Americans. ...more

Pullman & Comley, LLC

Four Key Estate Planning Issues We're Following in 2021

Pullman & Comley, LLC on

The past twelve months have demonstrated that a solid estate plan, which includes steps to protect your wealth, can help you feel better prepared and provide a sense of control during times of economic uncertainty.  As we...more

Murtha Cullina

Key 2021 Wealth Transfer Tax Numbers

Murtha Cullina on

In Revenue Procedure 2020-45, the Internal Revenue Service (IRS) announced the annual inflation adjustments for more than 60 tax provisions for the year 2021, including key estate, gift, and generation-skipping transfer tax...more

Faegre Drinker Biddle & Reath LLP

The 2020 Election and the Effect on Current Gift, Estate and Generation-Skipping Transfer Taxes

Based on recent election results, attention has focused on what is in store for the federal transfer tax system. This article discusses the status of the current transfer tax laws and President Biden’s proposals for changes....more

Ward and Smith, P.A.

The Exemption Also Rises (But Could Set Soon)

Ward and Smith, P.A. on

The amount that you can give to your children during life or leave to them after death estate tax-free currently is at a historically high level. As of January 1, 2021, an individual can give or leave $11.7 million and a...more

Blank Rome LLP

2021 California Estate and Tax Planning Newsletter

Blank Rome LLP on

Blank Rome’s annual estate and tax planning newsletter discusses certain concepts and techniques that should be considered in 2021 by our clients and friends in California. We first discuss perhaps the most important recent...more

Vandeventer Black LLP

Estate Planning under the Biden Administration: What should you do for 2021?

Vandeventer Black LLP on

With a new Administration in town there are rumors everywhere about the “new Estate Taxes” and the “Loss of our Tax Exemptions”. What should you expect? What should you do to plan and prepare for possible changes?...more

Pierce Atwood LLP

Keep Calm and Plan On: Estate & Gift Changes Ahead

Pierce Atwood LLP on

The current federal unified estate and gift tax exemption of $11.7 million per person is set to automatically revert to approximately $6 million on January 1, 2026.  However, with a new president and rebalancing in the House...more

Gibney Anthony & Flaherty, LLP

Use it or Lose it: Utilizing Estate Tax Exemption Before it Goes Away

The U.S. imposes an estate tax of approximately 40% on the net estate of U.S. tax residents. The current exemption from estate tax is $11,700,000 per person, leaving very few estates actually subject to the tax. Under current...more

Cohen Seglias Pallas Greenhall & Furman PC

To Give or Not to Give: Considerations for Year-End Gifting

Presented by Cohen Seglias attorney Whitney Patience O'Reilly on December 15, 2020. As we approach the end of the year, individuals face decisions about whether or not to gift money and the potential ramifications for any...more

Bryan Cave Leighton Paisner

To Do: Year-End Gifting – Check (or not)

With the end of the year approaching, we thought now would be a good time to re-post and update our annual blog entry on gifting. For 2021, the annual exclusion gift amount will remain the same as 2020’s at $15,000, but...more

Farrell Fritz, P.C.

Wills, Trusts & Estates: Plain and Simple – “SLATS” – Spousal Lifetime Access Trusts: A Way to Have Your Cake and Eat It, Too?

Farrell Fritz, P.C. on

You may have heard of Spousal Lifetime Access Trusts (“SLATS”) lately, especially if you have been thinking about using your federal estate and gift tax exemption before it goes down, whether sooner or later. In the estate...more

Bond Schoeneck & King PLLC

COVID-19 Business Succession Planning

In just nine months, the COVID-19 pandemic has changed nearly everything – how we work, play, teach, shop, travel. And its full impact is still not known, as the virus continues to claim lives and livelihoods. Amid so much...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

Levenfeld Pearlstein, LLC

Post-Election Estate Planning Updates and What to Consider Before Year-End

Now that the election is over, it looks like we are going to have a Democratic President while the control of the Senate is still uncertain. If control of the Senate remains Republican, any immediate or significant changes to...more

Buchalter

Beware of Proposition 19 Property Tax Increases—Planning Opportunities Still Exist for a Brief Window

Buchalter on

Proposition 19, which was marketed as a provision to benefit homeowners who are over 55, the disabled, and wildfire/disaster victims, actually contained major property tax increases. The increased property taxes will be paid...more

McNees Wallace & Nurick LLC

Divided Government Should Prove Favorable

Unless there are successful challenges by President Trump in several states with respect to vote counts, it appears that Joe Biden has won the 2020 presidential election. The Republican Party picked up seats in the House of...more

Foley & Lardner LLP

Impact of 2020 Election Results for Tax Planning (Webinar Recap)

Foley & Lardner LLP on

On Tuesday, November 3rd, Americans went to the polls and cast votes for President, Senators, and House members. In some cases, the results are still being tabulated (or subject to challenge). However, the picture becomes a...more

Thompson Coburn LLP

Year-end planning just got a whole lot more complicated

Thompson Coburn LLP on

As Election Day 2020 approached, there was much talk about planning that individuals should consider doing before the end of the year. The impetus for this was an assumption that the Democrats would win the Presidency and...more

Farrell Fritz, P.C.

The Loss Of The Favorable Capital Gain Rate, The Exclusion Of Gain under Section 1202, And The Incorporation Of The Partnership

Farrell Fritz, P.C. on

If the Democrats Win- Science has not established – at least to my knowledge – any correlation between the pre-election year-end activities of individual business owners, on the one hand, and election outcomes, on the...more

Williams Mullen

Estate Planning Inflation Related Adjustments for Tax Year 2021

Williams Mullen on

Many estate planning provisions of the Internal Revenue Code contain brackets, exemptions, exclusions, deductions, or other figures that the Internal Revenue Service (IRS) adjusts annually for inflation. Recently, the IRS...more

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