Debra Doyle

Debra
M.
Doyle

Debra M. Doyle focuses her practice on complex tax and business planning matters regarding the transfer of wealth and closely held business interests. Debra is experienced with negotiating pre- and post-marital agreements, business succession matters, and estate administration matters for beneficiaries and fiduciaries. Debra represents entrepreneurs, as well as senior corporate executives and their families.


 

Articles
Disclaimers of Distribution Rights Aren't Transfer Subject to Gift Tax
In a recent private letter ruling, the IRS allowed the taxpayer, a minor, to disclaim her contingent beneficial interests in two irrevocable trusts executed prior to 1977.
Gift of Personal Goodwill
A recent Tax Court decision highlights the possibility that personal goodwill is an item of property having economic value that may be inadvertently transferred from the senior generation to a younger generation.
Proposed Modification of Trusts Won’t Change Tax Status
The IRS issued a ruling confirming a settlor’s participation in the modification of three irrevocable trusts pursuant to applicable state statute wouldn’t cause the value of the trusts to be included in the settlor’s gross estate for estate tax purpose nor would the settlor’s gifts to the trust to be incomplete for gift tax purposes.
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