With the recent increase of the 2026 federal estate and gift tax exemption to an unprecedented and astounding $15 million per person (a whopping $30 million for married couples), the necessity of federal estate tax planning...more
Drawn from Steve Gorin’s 2nd quarter 2021 newsletter, this webinar discusses recent cases on when payments to owners who perform services are compensation and when are they distributions, describes issues in modifying trusts...more