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Tag Archives: applicable exclusion amount
The IRC § 2036 Trap in Planning With FLPs & Grantor Trusts
Printer-friendly PDF Memorandum: The IRC § 2036 Trap in Planning With FLPs & Grantor Trusts.wpd The IRS has advanced many theories to challenge the gift and estate tax savings occasioned by the use of family entities and grantor trusts in … Continue reading
Posted in Family Entities
Tagged applicable exclusion amount, estate planning, estate tax, gift tax, gross estate, IRC § 2036, irs
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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in 2010 For PDF Version, press here: Estate Planning Treatise FD I. Period of Uncertainty The federal estate tax was repealed midnight, … Continue reading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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