-
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
- Welcome
- Letters Testamentary
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Wash Sales
- Asset Sales to Grantor Trusts: Antidote to New Estate Tax?
- New York's Revised Decanting Statute Under EPTL §10-6.6
- Distributable Net Income and Income in Respect of a Decedent
- Executor and Trustee Commissions Under NY EPTL
- Defeating The Right of Election in EPTL § 5-1.1-A
- Tax News & Comment
Tag Archives: Crummey withdrawal
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
