Sitemap - 2023 - State of Estates
A/B Formulas and GST Tax - An Odd Combo
The SLAT Series, Part I: Estate Tax Credit Mechanisms
The Wealth Wave and Trusts: A Short Intro
A Gameplan for the Corporate Transparency Act
Five by Five Powers Versus Crummey Withdrawal Rights: A Comparison
Joint Tenancy and Tax, Part II
Income Tax Reporting Methods for Grantor Trusts
Generation-Skipping Transfer Tax Effects of Crummey Withdrawal Rights
Does My Grantor Trust Need an EIN?
Non-Grantor Irrevocable Complex Discretionary Spendthrift Trusts: A New TikTok Darling
Interest on Pecuniary Devises: Mountain Out of a Molehill?
Undue Influence and No-Contest Clauses: A Bad Combination?
The Paradox of Choice, and Trusts: A Potential Hazard?
Elective 706 Filings – Allocation of GST Exemption
Defining the Investment Partnership under IRC Section 721(b)
My Thoughts on Wealth 3.0 - An Introduction
More Foibles with Powers of Appointment
A New Twist on Gift Tax Valuations: Estate of Cecil v. Commissioner
Elective 706 Filings - Portability Returns
Basics of Generation-Skipping Transfer Tax, Parts X, XI, and XII
Step-Up in Basis for Assets in a Grantor Trust: The Mystery is Solved?
Elective 706 Filings – The QTIP Election
The Drafting Attorney's Duties to Estate Beneficiaries: A New Twist (and Victory)
Trust Accounting Language in Wills and Trusts: A New Area For Clarity?
Trust-Owned Life Insurance and IRC 2042 on a Non-Grantor’s Life: A Workaround?