Tag Archives: GST

Estate Planning in 2013

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Tax News & Comment — May 2013

Tax News & Comment — May 2013

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

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

Tax News & Comment — February 2013

View in PDF:  Tax News & Comment — February 2013

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Tax News & Comment — October 2012

View in PDF: Tax News & Comment — October 2012

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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

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