Category Archives: Federal Estate Tax

Post Mortem Estate Tax Planning

Posted on April 2, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

 Post Mortem Estate Planning Calculation and remittance of federal and NYS estate tax is of primary concern in administering an estate. An estate tax return must generally be filed within nine months of the decedent’s death, and payment must also … Continue reading →

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Calculation of Federal Estate Tax Liability (October 1996)

Posted on March 15, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

In general, a Form 706 estate tax return need only be filed if the value of the gross estate exceeds the $600,000 exemption equivalent. If required, the form must be filed within 9 months after the date of the decedent’s … Continue reading →

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Estate Tax Reform: New York Joins Sunbelt States (Janaury 1998)

Posted on March 15, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

New York State has long imposed the highest gift and estate taxes in the nation. New legislation signed by Governor Pataki in August, however, will bring New York into line with other states which impose a much lower rate of … Continue reading →

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Congress Fails in Bid to Repeal Estate Tax (October 2000)

Posted on March 15, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

By modest but not slim margins, the House failed to override President Clinton’s veto of two bills, one providing $252 billion in marriage tax relief over 10 years, the other phasing out the estate tax over 10 years at a … Continue reading →

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