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Tag Archives: DSUE
IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note
IRS Issues Final Regulations on Portability The Treasury and the IRS have released the final regulations on portability of a Deceased Spouse’s Unused Exclusion Amount (“DSUE amount”). These regulations modify the Temporary Regulations issued on June 18, 2012. The final … Continue reading
Posted in News
Tagged 20 NYCRR 105.20(d)(1), 2016 "Green Book", amending irrevocable trusts, capital gains proposals, completed gifts for tax purposes, consistent valuation rule, DSUE, Estate tax 960(b), estate tax audit;, final regulations portability, grantor trust no rulings, irc 1014(f), IRC 6035, IRS definition of "executor", New York Tax Law 605(b), NYC Administrative Code 11-1705(b)(1)(A), NYS "add back" rule, NYS decanting bill, NYS estate tax "cliff", NYS Estate Tax technical amendments, NYS residency rules, PLR 201507008, PLR 201516056, PLR 201544005, PLR 20156056, proposed disclaimers, Rev. Proc. 2014-18, scrivener's error, SMLLC not intangible NY property, TB-IT-690, trustee amendment of decanting NYS, TSB-M-15(3)(M), valuation statements estate tax return
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Tax and Legal Issues Arising in Connection With The Federal Gift Tax Return (2013 Revision)
Posted in Estate Planning, Federal Gift Tax, Gift Tax Planning, Gifts to Minors, Tax & Legal Issues Arising in Connection with the Federal Gift Tax Return (2013 Revision), Treatises
Tagged applicable exclusion amount, completed gift, deceased spouse unused exclusion amount, DSUE, estate planning, estate tax, gift tax, marital deduction, QTIP, QTIP election, tax planning
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Portability of Estate Tax Exclusion — Did Congress Guild the Lily?
View in PDF: Tax News & Comment — February 2013 I. Introduction As part of the 2010 Tax Act, Congress enacted a statute allowing a surviving spouse to utilize the unused portion of the predeceasing spouse’s lifetime estate tax … Continue reading
Posted in Estate Planning, Gift Tax Planning, Lifetime Exclusion, Portability
Tagged advantages of portability, applicable exclusion amount, credit shelter trust, credit shelter trust vs. portability, deceased spousal exclusion amount, disadvantages of portability, DSUE, electing portability, estate attorney, estate planning, estate tax, estate tax exclusion, estate tax return, gift tax, gross estate, GST, ILIT, IRS estate tax audits, new york estate tax, Portability, QTIP election, QTIP Trust, tax attorney, tax lawyer
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Portability of Estate Tax Exclusion — Did Congress Guild the Lily?
View in PDF: Tax News & Comment — February 2013 I. Introduction As part of the 2010 Tax Act, Congress enacted a statute allowing a surviving spouse to utilize the unused portion of the predeceasing spouse’s lifetime estate tax … Continue reading
Posted in Estate Planning, Lifetime Exclusion, Portability
Tagged advantages of portability, applicable exclusion amount, credit shelter trust, credit shelter trust vs. portability, deceased spousal exclusion amount, disadvantages of portability, DSUE, electing portability, estate planning, estate tax, estate tax exclusion, estate tax return, gift tax, gross estate, GST, ILIT, IRS estate tax audits, new york estate tax, Portability, QTIP election, QTIP Trust
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