Kristin Abati

Deductibility of Trust and Estate Expenses
Kristin T. Abati & Renat V. Lumpau comment on the IRS's recently issued final regulations on applying the 2 percent floor to miscellaneous itemized deductions
Decanting Without a Statute
Kristin T. Abati & Renat V. Lumpau discuss the implications of the recent Kraft case on determining if decanting is a possibility for your clients' trusts
Fixing Crummey Problems
Kristin T. Abati & William A. Lowell discuss the recent Turner decision and its implications for taxpayers making gifts of present interests
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