Estate Tax

The Loper Bright case, decided by SCOTUS at the beginning of July, and which overruled its 1984 decision in Chevron v. Natural Resources Defense Council, Inc., represents a generation change in the importance of all Federal regulations from…

This presentation will cover the use and operation of joint revocable trusts in general, for both taxable and non-taxable estates, and will also examine the Alaska Community Property Trust, and explain why it’s a relatively simple thing to…

This webinar, jointly presented by Interactive Legal and Peak Trust Company, by Jonathan G. Blattmachr and Mitchell M. Gans, will discuss the proposed Section 2704 regulations issued earlier this month.

This session will begin with a primer on planning for foreign clients who have domestic property or U.S. beneficiaries, including steps that should be taken if the client intends to immigrate to the United States

The funding of estate tax for an individual whose wealth is comprised, in significant part, of closely-held business interests often becomes the most critical factor in estate planning and administration. I.R.C. §6166 permits the estate of…

As the Federal and state governments impose much more onerous estate and inheritance tax laws, such as Chapter 14 of the Internal Revenue Code, it becomes more difficult, expensive and complex for property owners to arrange for the transfer…

Since the allowance of the unlimited marital deduction by the Economic Recovery Tax Act of 1981 ("ERTA"), a married person normally is able to postpone the imposition of estate tax until the death of the surviving spouse, by transferring…

Despite the care and "neutrality" with which an estate or gift tax return may be prepared, the practitioner eventually will experience a circumstance where the government's representative auditing the return (who will be an attorney-at-law…

Virtually every person who has "earned income" has qualified plan benefits and these benefits may constitute a significant portion of the property owner's estate. For persons dying before 1985, the Internal Revenue Code provided an…

The Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA") made many changes to the Internal Revenue Code. This is the first article of a two part series that will address the issues raised by TEFRA as they relate to estate and gift tax…