-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- Letters Testamentary
- Welcome
- Executor and Trustee Commissions Under NY EPTL
- Tax and Legal Issues Arising In Connection With the Preparation of the Federal Gift Tax Return, Form 709 -- Treatise
- NYS Department of Taxation and Finance Announces It Will Allow Separate QTIP Election
- General Power of Appointment Can Neutralize Estate Tax
- The IRC § 2036 Trap in Planning With FLPs & Grantor Trusts
- Validity, Interpretation & Effect of Wills Having Jurisdiction Outside of New York
- Split Interest Trusts
- Defeating The Right of Election in EPTL § 5-1.1-A
Tag Archives: life insurange trust
Life Insurance Trusts Mitigate Estate Tax Uncertainties
To view printer-friendly Memorandum, press here: Life Insurance Trusts Mitigate Estate Tax Uncertainties.wpd Irrevocable life insurance trusts (ILITs) enjoy vastly preferential status under the income and transfer tax laws. Properly structured, proceeds are not included in the insured’s gross estate. … Continue reading