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Category Archives: Estate Planning
Qualified Personal Residence
IRC §2702 provides that an interest transferred in trust to or for the benefit of a family member is treated as a gift of the entire interest, even if the transferor retains a partial interest. In such case, the taxable … Continue reading
Posted in QPRTs
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Buy-Sell Agreements
Family business owners may wish to exclude outsiders from ownership. A buy-sell agreement is a contract between shareholders or partners which restricts the transfer of closely-held stock in the event of the shareholder’s retirement, death, or receipt of an outside … Continue reading
Posted in Buy-Sell Agreements, Estate Planning
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Current Estate Planning Trends (January 2000)
For estates in which a family owned business comprises at least 50% of the adjusted gross estate, careful planning to qualify under §2057 may result in significant estate tax savings, since when combined with the AEA, with which it is … Continue reading
Posted in Estate Planning
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Estate Planning in 2010
© 2010 Law Offices of David L. Silverman, J.D., LL.M, Lake Success, NY 11042 (516) 466-5900 Estate Planning in 2010 For PDF Version, press here: Estate Planning Treatise FD I. Period of Uncertainty The federal estate tax was repealed midnight, … Continue reading
Posted in Estate Planning, Treatises
Tagged applicable exclusion amount, carryover basis, Congress, estate tax, gift tax, GST, marital deduction, new york estate tax, QTIP, will
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Qualified Personal Residence Trusts (QPRTs)
IRC §2702 provides that an interest transferred in trust to or for the benefit of a family member is treated as a gift of the entire interest, even if the transferor retains a partial interest. In such case, the taxable … Continue reading →