Tag Archives: gift tax

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 , , , , , , , , , , , , , , , , , , , , , , ,

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 , , , , , , , , , , , , , , , , , , , ,

2012 Taxpayer Relief Act & Tax Outlook for 2013

View in PDF:  Tax News & Comment — February 2013 2012 Taxpayer Relief Act & Tax Outlook for 2013 I.  Overview of Act On January 2, President Obama signed the American Taxpayer Relief Act of 2012 (the Act) into law, … Continue reading

Posted in From Washington, News, Tax News & Comment | Tagged , , , , , , , , , , , , , , , , , , , , , , ,

Tax News & Comment — February 2013

View in PDF:  Tax News & Comment — February 2013

Posted in Tax News & Comment | Tagged , , , , , , , , , , , , , , , , , , , , , ,

Tax News & Comment — October 2012

View in PDF: Tax News & Comment — October 2012

Posted in Tax News & Comment | Tagged , , , , , , , , , , , , , , , , , , , , , , ,

2011 Tax and Estate Planning Decisions of Note

A.    Issues Arising Under IRC §2036 An important objective in estate tax planning is to transfer of assets out of one’s taxable estate, while retaining a degree of beneficial enjoyment over the transferred property. Where the IRS believes too much … Continue reading

Posted in Gift & Estate Tax Decisions of Note | Tagged , , , , , , , , , , , ,

Tax News & Comment — February 2012

Tax News & Comment — February 2012

Posted in Tax News & Comment | Tagged , , , , , , , , , , , , ,