N. Todd Angkatavanich

N. Todd
Withers Worldwide LLP

Todd Angkatavanich's practice is focused on tax, trusts and estates, and business succession matters for affluent individuals and their families.  He regularly advises domestic and international families and family offices with respect to creating trust and related business structures to preserve, protect and grow family wealth for multiple generations in a tax efficient manner. 

Todd has been published in Trusts and Estates, Private Wealth and Estate Planning Magazine, ACTEC Journal, BNA Tax Management, Private Asset Management and other publications.  He is a member of the Editorial Board for Trusts & Estates Magazine.  He is also a member of the Advisory Board for BNA/Tax Management Estates, Gifts and Trusts Journal. 

Todd is a frequent speaker on estate planning topics such as Family Limited Partnerships, Business Succession Planning and related Chapter 14 issues.  He has given presentations, webinars and teleconferences for various organizations including the Heckerling Estate Planning Institute, the ABA Section of Real Property Trust & Estate Law Spring Symposia, Trusts & Estate Magazine, BNA/Tax Management as well as numerous estate planning councils, CPA Societies and professional organizations.  Todd has been quoted in articles that have appeared in Barron's, Bloomberg Businessweek, The Boston Globe, The Miami Herald, MSN Money and other publications.

Todd is the recipient of the 2012 "Private Client Lawyer of the Year" Award, FOR (Family Office Review) Awards, North America, Chicago.

Todd is a vice-chair of the Business Planning Group - Business Investment Entities Committee of the American Bar Association, Real Property, Trust & Estate Law Section.

The Rising Tide Carry CLAT 
N. Todd Angkatavanich, Christine R.W. Quigley and Marissa Dungey reason how this type of CLAT can achieve multiple goals, including giving to charity, generating a current income tax deduction to offset year 2017 and providing for a potential tax-free shift of future appreciation to extended family members.
FLP Transfer Runs Afoul of IRC Section 2036(a)
In Estate of Holliday v. Commissioner, the Tax Court determined that property transferred by a decedent to an FLP during her life was includible in her estate by virtue of IRC Section 2036(a).
To Boldly Go Where No Man (or Woman) Has Gone Before 
Our authors have some fun and discuss the (far) future of estate planning
Trusts Can Materially Participate in Trade or Business
The recent decision in Frank Aragona Trust v. Commissioner was a big taxpayer victory that provides much needed guidance for trusts that own business interests.
Implementing Early Inheritances 
Turney P. Berry, N. Todd Angkatavanich & James I. Dougherty discuss how getting a head start on inheritances can be beneficial to your clients
estate planning news and trends
Beyond (the Fiscal Cliff) and Back in 2013 
N. Todd Angkatavanich and Chi-Yu Liang examine some of the new estate-planning opportunities that have arisen in the wake of the fiscal cliff negotiations
Adapting to Changing Circumstances 
Uncertainty surrounding the estate and gift tax laws has created significant challenges for the estate-planning community. Reasonable minds may differ about the amount of the exemption and tax rates that should be adopted, but what’s most important is that Congress enact laws that will provide consistency and a set of well-defined and reliable rules.
Set It, But Don't Forget It 
Perhaps it's a matter of managing expectations and responsibilities between attorneys and clients about who will have the ongoing responsibility to ensure
Preferred Partnership Freezes 
Preferred partnerships (Pps) are very useful and versatile estate planning vehicles that have been around for decades, yet still appear to fly under the
Going Non-Vertical With Fund Interests 
The vagaries and draconian nature of Internal Revenue Code Section 2701 have understandably led to widespread deference to the vertical slice rule.
Black Shirts (Black, Shurtz) and the Marital Deduction Mismatch 
In the ongoing family limited partnership (FLP) battle between taxpayers and the Internal Revenue Service, taxpayers have been able to achieve some significant
Pre-liquidity Planning 
It has been 18 months since the collapse of Lehman Brothers and just over a year since the stock market touched its lows. Although the stock market has
The FLP Quadrilogy 
Estate and gift tax valuation positions associated with family limited partnerships (FLPs) often are challenged by the Internal Revenue Service and somewhat
Gift Tax Cost Depends On Form and Substance 
When it comes to the tax cost of a lifetime gift of property, estate planners often focus on the gift taxable value of the transferred asset and, to that
The Resurrection 
As practitioners are acutely aware, the Internal Revenue Service has pursued a variety of arguments during the past decade to attack family limited partnerships
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