Archive - State of Estates

Trusts and Itemized Deductions: An OBBBA Surprise?

Deciphering Changes to IRC Section 68

Aug 7 •

Griffin Bridgers

ILIT Crummey Powers: A Fresh Look

Understanding Nuances of Structuring

Aug 4 •

Griffin Bridgers

July 2025

C and S Corporations for Estate Planners: Code Section 351 and the Control Requirement

Understanding the exchange of property for stock

Jul 30 •

Griffin Bridgers

Opinion: Creating Estate Planning "Wins"

New approaches to client engagement

Jul 28 •

Griffin Bridgers

Grantor Trusts and Charitable Powers

Breaking down the nuances and exceptions

Jul 24 •

Griffin Bridgers

The Disutility of the Portability "Estimation of Value" Special Rule

Examining Estate of Rowland v. Commissioner

Jul 21 •

Griffin Bridgers

Charitable Income Tax Updates Under OBBBA

Exploring limits for itemizers and non-itemizers

Jul 17 •

Griffin Bridgers

Rethinking GST Tax

Navigating Planning and Compliance Pitfalls

Jul 14 •

Griffin Bridgers

The End of Estate Tax?

Witnessing a slow death to a tax on death

Jul 7 •

Griffin Bridgers

Do You Want a Grantor Trust?

Inattention can deny vital income tax benefits

Jul 3 •

Griffin Bridgers

The 645 Election: Just What the Doctor Ordered

Tim Harden discusses the requirements, timing, and benefits of this income tax election

Jul 1 •

Griffin Bridgers

June 2025

Tips for Advisors to Better Work with Estate Planning Attorneys

Understanding the complementary roles we play

Jun 27 •

Griffin Bridgers

#nojs-banner { position: fixed; bottom: 0; left: 0; padding: 16px 16px 16px 32px; width: 100%; box-sizing: border-box; background: red; color: white; font-family: -apple-system, "Segoe UI", Roboto, Helvetica, Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 13px; line-height: 13px; } #nojs-banner a { color: inherit; text-decoration: underline; } This site requires JavaScript to run correctly. Please turn on JavaScript or unblock scripts