• Gift taxes on net gift made by relinquishment of income interest in QTIP trust included in gross estate under Internal Revenue Code Section 2035(b)—In Estate of Anne W. Morgens v. Commissioner, 133 T.C. 402, (May 3, 2012), the Tax Court addressed whether gift tax paid by a trust under a net-gift arrangement could be includible in the donor/decedent’s estate under IRC Section 2035(b). Anne Morgens survived her husband and was the beneficiary of a qualified ...

All Access Premium Subscription

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on WealthManagement.com, and Trusts & Estates plus iPad app.

Already registered? here.