GST, Estate-Tax Exemption, Gift Tax

Prepare for Soaring Estate and Gift Tax Exclusions and GST Tax Exemption to Close After 2025

McDermott Will & Emery on 1/18/2024

On January 1, 2024, the amounts that individuals can gift free of federal gift and generation-skipping transfer (GST) tax rose to $13,610,000 for individuals and $27,220,000 for married couples due to inflation adjustments....more

Proposed Tax Legislation Would Dramatically Impact Private Wealth Planning

Katten Muchin Rosenman LLP on 9/24/2021

The House Ways and Means Committee recently proposed new draft federal tax legislation that would dramatically affect the Private Wealth area. Many of the changes are time sensitive. Thankfully, unlike previously publicized...more

2021 California Estate and Tax Planning Newsletter

Blank Rome LLP on 1/29/2021

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

Possible Limited Duration of Increased Wealth Transfer Tax Exemptions Strongly Encourages Immediate Action

Arnall Golden Gregory LLP on 9/8/2020

The current tax laws, which took effect on January 1, 2018, temporarily double the estate, gift, and generation-skipping transfer (GST) tax exemptions from $5 million (adjusted annually for inflation) to $10 million (also...more

Using Spousal Lifetime Access Trusts to Lock in High Estate Tax Exemption Amounts

Stoel Rives LLP on 8/27/2020

The federal gift, estate and generation-skipping transfer (GST) tax exemptions are at an all-time high—currently $11.58 million for individuals and $23.16 million for married couples—but may not remain so for long. Some...more

Estate Tax Changes Past, Present, and Future March 2019

McGuireWoods LLP on 3/6/2019

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present and Future October 2018

McGuireWoods LLP on 10/1/2018

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present and Future September 2018

McGuireWoods LLP on 9/17/2018

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present and Future July 2018

McGuireWoods LLP on 7/6/2018

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Trusts that Qualify for the Gift and GST Tax Annual Exclusions

Dickinson Wright on 7/2/2018

In 2018, each person has a lifetime gift tax exemption of $11,180,000 and a lifetime generation-skipping transfer (GST) tax exemption amount of $11,180,000. In addition to these lifetime exemption amounts, a donor may make...more

Estate Tax Changes Past, Present, and Future (Updated)

McGuireWoods LLP on 6/5/2018

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present and Future

McGuireWoods LLP on 4/20/2018

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present and Future

McGuireWoods LLP on 4/10/2018

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

2018 Annual Gift Tax Exclusion

Dickinson Wright on 3/19/2018

Under the new tax law enacted effective January 1, 2018, Congress doubled the gift, estate and generation-skipping transfer (GST) exemptions. Based on inflation adjustment information available at that time, those amounts...more

Estate Tax Changes Past, Present, and Future (Updated)

McGuireWoods LLP on 2/5/2018

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present and Future (Updated)

McGuireWoods LLP on 1/31/2018

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present, and Future

McGuireWoods LLP on 12/13/2017

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present, and Future

McGuireWoods LLP on 12/1/2017

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present, and Future

McGuireWoods LLP on 11/8/2017

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present, and Future

McGuireWoods LLP on 10/27/2017

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present and Future

McGuireWoods LLP on 10/10/2017

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Tax Changes On the Horizon: What To Expect In Federal Estate, Gift And Generation-Skipping Transfer Taxes

Fox Rothschild LLP on 10/3/2017

Since July 2016, there have only been incremental changes to the federal estate, gift and generation-skipping transfer taxes and related income tax rules, and to the Washington estate tax rules....more

Estate Tax Changes Past, Present, and Future

McGuireWoods LLP on 10/2/2017

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present and Future

McGuireWoods LLP on 8/2/2017

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Estate Tax Changes Past, Present and Future

McGuireWoods LLP on 7/11/2017

I. INTRODUCTION - This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and...more

Goods and Services Tax › Estate-Tax Exemption › Gift Tax

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