Ever wonder why we don’t spend much time thinking about the income
Continue Reading What’s the “origin of the claim” doctrine and why should trusts and estates litigators care?
Tax the Rich?
It’s an election year, which means if you’re a trusts and estates
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Will a faith-based arbitration clause disqualify your trust for tax purposes?
Faith-based arbitration clauses are legally enforceable. See Spivey v. Teen Challenge of
Continue Reading Will a faith-based arbitration clause disqualify your trust for tax purposes?
Predicting the future of the U.S. estate tax
Anyone can tell you what the current state of the law is
Continue Reading Predicting the future of the U.S. estate tax
After The Fiscal Cliff Deal: Estate And Gift Tax Explained
For the first time in over a decade we have permanent federal
Continue Reading After The Fiscal Cliff Deal: Estate And Gift Tax Explained
Tax Court: Is a beneficiary’s claim to a distributive share of the estate tax deductible?
While we know what the federal estate tax rules are until the
Continue Reading Tax Court: Is a beneficiary’s claim to a distributive share of the estate tax deductible?
Estate planners beware: to err is human, but the cover up can land you in jail
The competitive pressures and technical complexities of a sophisticated estate planning practice
Continue Reading Estate planners beware: to err is human, but the cover up can land you in jail
S.D. Tex: Unpaid taxes on $35 million gift + bad legal advice = personal liability for executor and trustee
United States v. MacIntyre, ___ F.Supp.2d ___, 2012 WL 2403491 (S.D.
Continue Reading S.D. Tex: Unpaid taxes on $35 million gift + bad legal advice = personal liability for executor and trustee
Steve Akers: Protective Claim for Refund Procedures for Section 2053 Claims, Rev. Proc. 2011-48
Steve Akers of Bessemer Trust is one of the best speakers you’ll
Great charts summarizing new Estate, Gift and GST Tax rules
On December 17, 2010, President Obama signed H.R. 4853, the Middle
Continue Reading Great charts summarizing new Estate, Gift and GST Tax rules