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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
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Tag Archives: estate tax
Estate Planning Synopsis
The level of sophistication of estate plans varies with the size and complexity of an individual’s estate. A carefully drafted Will or revocable inter vivos trust is the starting point for many estate plans. Continue reading
Posted in Estate Planning
Tagged estate planning, estate tax, intestacy, marital deduction, probate, trusts, wills
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Requirement of Filing Federal Gift Tax Return
The requirement of filing a federal gift tax return arises when one has made a completed taxable gift. Incomplete gifts do not impose any gift tax filing requirement. Thus, the donor’s gift of a diamond ring would exemplify a completed gift. However, if the donor reserved the power to revest beneficial title in the ring to himself at a later date, the gift would be incomplete.
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Posted in Gift Tax Planning
Tagged asset protection, estate planning, estate tax, form 709, gift tax, gross estate
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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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Negotiating the Generaton-Skipping Tax
The Generation-Skipping Transfer (GST) tax thwarts multigenerational transfers of wealth by imposing a transfer tax “toll” at each generational level. Prior to its enactment, beneficiaries of multigenerational trusts were granted lifetime interests of income or principal, or use of trust assets, but those lifetime interests never rose to the level of ownership. Thus, it was possible for the trust to avoid imposition of gift or estate tax indefinitely. Continue reading
Tax News & Comment — March 2010
Tax News & Comment — March 2010
Posted in Tax News & Comment
Tagged 2010, estate planning, estate tax, gift tax, march 2010, Tax News & Comment, tax outlook, tax planning
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The Federal Gift Tax Return Form 709: Tax and Legal Issues
With little Congressional interest in increasing the $1 million lifetime exemption, familiarity with gift tax is important in estate planning. This seminar will first consider legal requirements for a completed gift. Filing requirements will then be reviewed. Gifts exempt from … Continue reading
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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2009 Gift & Estate Tax Decisions of Note
2009 Gift & Estate Tax Decisions of Note
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