A will and estate plan specifies the distribution of assets; more complex succession planning may include trusts and other structures to be passed to subsequent generations. But what about memories, ideas about mistakes to be avoided after...
On May 9, 2014, the Internal Revenue Service published final regulations under Internal Revenue Code Section 67 that provide definitive guidance on which costs incurred by estates and non-grantor trusts are subject to the 2 percent floor on...
