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Internal Revenue Service › Crummey Trusts

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Husch Blackwell LLP

Common Gift Tax Return Mistakes and Ways to Avoid Them

Husch Blackwell LLP on

Over the past few years, an unprecedented number of taxpayers have been taking advantage of the historically high estate, gift, and generation-skipping transfer tax (GST tax) exemptions—currently $12.92 million for 2023 or...more

Proskauer Rose LLP

Personal Planning Strategies - December 2021

Proskauer Rose LLP on

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 2017, the Tax Cuts and Jobs Act (the "2017 Act") significantly increased the...more

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - April/May 2019: A Crummey trust may sound pretty good

Adler Pollock & Sheehan P.C. on

The Tax Cuts and Jobs Act (TCJA) has reduced estate tax concerns for many families, but estate tax liability remains a concern for some. Notably, one may implement strategies in the wake of the TCJA that are designed to...more

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - April/May 2019

Adler Pollock & Sheehan P.C. on

In This Issue: - Expiration date: IRS provides estate tax protection against sunsetting TCJA provisions - A Crummey trust may sound pretty good - A second walk down the aisle can complicate estate planning -...more

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