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Tag Archives: nys estate tax planning

August Comment: NYS Estate, Gift & Trust Tax Update

Posted on August 4, 2014 by David L. Silverman, J.D., LL.M. (Taxation)

I. Introduction A number of important changes to New York estate, trust and gift tax law were recently enacted. Briefly, (i) the New York estate tax exemption will reach parity with the federal exemption by 2019; (ii) the federal estate … Continue reading →

Posted in Estate Planning, Gift Tax Planning, Grantor Trusts, Income Taxation of Nongrantor trusts, Income Taxation of Nongrantor trusts, Monthly Comment, NYS DTF Matters, NYS Residency, NYS Tax Litigation, Portability, Tax News & Comment, Trusts | Tagged DING Trusts, formula clauses, new york state estate tax, NING Trusts, nys estate tax planning, NYS exception for nonresident trusts, nys gift tax, nys grantor trust tax, nys portability, PLR 201310002, Tax Law 605(b)(3)(D)(i) | Leave a comment
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