News & Analysis as of

Estate Tax Marital Assets

Estate taxes, also known as inheritance or death taxes, are taxes on an individual's right to transfer property at death.
Lowenstein Sandler LLP

The Sad Case of Lovey and Hubby (Part 2)

Lowenstein Sandler LLP on

On this episode of “Splitting Heirs,” Warren K. Racusin welcomes back Sharon L. Klein, President of Family Wealth for the Eastern US Region of Wilmington Trust Company and member of the Estate Planning Hall of Fame, to...more

Allen Barron, Inc.

Estate Planning for Business Owners

Allen Barron, Inc. on

What are some of the fundamental issues when estate planning for business owners? Why should every business owner have an estate plan? What are some of the primary issues to address in an effective estate plan for those who...more

Fox Rothschild LLP

Equity Overcomes The Law In A Land Title Case

Fox Rothschild LLP on

First, foremost, the case decided on October 12, 2022 is non-precedential, leaving the bench and bar to debate whether it matters.* But, the decision in Nally v. Nally, 163 EDA 2022 is going to make the real estate community...more

Rivkin Radler LLP

Moving to the U.S.? Have You Planned for the Estate and Gift Taxes?

Rivkin Radler LLP on

It is a fact that the phenomenon of human migration has been a major force in the history of the world. Indeed, among the themes that have remained constant during my years of practice, there are two that may be...more

Fox Rothschild LLP

CONVEYANCES OF MARITAL PROPERTY INTO TRUSTS Superior Court Holds Such Gifts May Be Fraudulent

Fox Rothschild LLP on

The Superior Court issued a non precedential decision on September 21 grappling with a question that has lingered since Pennsylvania adopted equitable distribution forty years ago. What happens to transfers of marital assets...more

Holland & Hart LLP

Discounted Assets and Funding Challenges in Estate Administration

Holland & Hart LLP on

Estate of Miriam M. Warne, T.C. Memo 2021-17 (February 18, 2021) (“Warne”), a recent Tax Court case, illustrates a potential mismatch between the value of an asset for estate tax purposes and the value of the asset for...more

Ruder Ware

Using Prenuptial Agreements to Protect the Family Farm

Ruder Ware on

The family farm is a special asset. The family may have worked hard through decades, maybe even generations, to accumulate and develop the farm’s land, equipment and livestock. The children may be grown and successors to...more

Adler Pollock & Sheehan P.C.

Premarital planning - Protecting your assets without a prenup

Protecting family assets in the event of a divorce is particularly significant for family business owners, who typically want to avoid sharing ownership with their ex-spouses or their children’s ex-spouses. A prenuptial...more

McGuireWoods LLP

U.S. Supreme Court Holds Same-Sex Marriage To Be a Fundamental Right

McGuireWoods LLP on

The United States Supreme Court issued its opinion in Obergefell v. Hodges, 576 U.S. ___ (2015) on June 26, 2015. In a 5-4 decision, the Supreme Court held that the Fourteenth Amendment requires a State to license a marriage...more

BakerHostetler

Transfers to Non-Citizen Spouses: Planning Considerations

BakerHostetler on

Estate planning professionals commonly encounter married couples with mixed nationalities. That is, one spouse is an American citizen and the other is not. The U.S. estate and gift tax rules are generally the same for U.S....more

Troutman Pepper

Planning Your Estate

Troutman Pepper on

The basic goals of estate planning are to dispose of your property in accordance with your wishes and to avoid unnecessary taxes and expenses....more

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