Estate Planning

Here’s a summary of the temporary regulations and proposed rules on the deceased spousal unused exclusion

A strategy for clients to use the increased lifetime exemption while protecting themselves from future unforeseen financial changes

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A recent study by Compensation Strategies, Inc., identifies the most important strategies for clients who wish to take advantage of the current federal gift tax exemption

Avoid a common error when using IRS actuarial tables

     

Tax Court rules that to obtain a charitable deduction for a donation of a conservation easement, taxpayers must have a “qualified appraisal” that meets most, if not all, of the requirements of the regulations.

New York’s Court of Appeals finds an unusual gift to be valid

Make sure your clients don’t say “no” to these agreements based on incorrect assumptions

How it might have grown to $100 million without any gift tax