News & Analysis as of

Nongrantor Trusts Estate Tax

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - Year End 2019: IDGT: This trust is supposed to “fail”

Trusts come in all shapes and sizes. However, from an income tax perspective, there are basically two types: grantor trusts and nongrantor trusts. An intentionally defective grantor trust (IDGT) has the best attributes of...more

Adler Pollock & Sheehan P.C.

NINGs, DINGs and WINGs: Understanding the tax angles of self-settled trusts

NINGs, DINGs and WINGs are the names bestowed on certain self-settled trusts (sometimes referred to as nongrantor trusts) in states providing a favorable tax environment for these trusts. This article explains how Nevada...more

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - October/November 2018

In This Issue: - Who needs an estate plan? Quick answer: Everyone - NINGs, DINGs and WINGs: Understanding the tax angles of self-settled trusts - Securities laws can derail your estate plan - ESTATE PLANNING...more

Williams Mullen

IRS to Address Questions About Code § 67(G)

Williams Mullen on

On Friday, July 13, 2018, the U.S. Department of the Treasury (the “Treasury”) and the IRS published Notice 2018-61 (the “Notice”), stating that they plan to issue regulations providing clarification of the effect of § 67(g)...more

Proskauer Rose LLP

Wealth Management Update - May 2018

Proskauer Rose LLP on

May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The May § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is...more

Proskauer Rose LLP

Wealth Management Update - February 2017

Proskauer Rose LLP on

February Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The February § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more

Proskauer Rose LLP

Wealth Management Update - October 2015

Proskauer Rose LLP on

October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more

Adler Pollock & Sheehan P.C.

Avoid state income taxes with an incomplete nongrantor trust

Now that the federal gift and estate tax exemption has reached an inflation-adjusted $5.43 million, many people are shifting their estate planning focus to income tax reduction. One potentially attractive strategy for...more

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - April/May 2015

In This Issue: - Estate planning for personal property: Why you should sweat the small stuff - How flexible is your estate plan? - Avoid state income taxes with an incomplete nongrantor trust - Estate...more

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