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Tag Archives: nys estate tax
Rev. Rul. 85-13: Is There a Limit to Disregarding Disregarded Entities?
I. Introduction Although the federal estate tax is not extinct, with the combined marital exemption now north of $10 million, it is an endangered species. Recently, Governor Cuomo signaled his intent — likely to be affirmed by State Republicans — … Continue reading
Posted in Asset Sales to Grantor Trusts, Estate Planning
Tagged defective grantor trusts, disregarded entities, estate planning, federal estate tax exemption, grantor trusts, IRC section 675, irc section 675(4)(C), nongrantor trust, nys estate tax, Portability, qprts purchase residence, Revenue Ruling 85-13, sales to defective grantor trusts, sales to grantor trusts, substitution power
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Estate Planning in 2010: Treatise
Estate Planning in 2010: Treatise PDF: Estate Planning Outline © 2010 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus Avenue, Suite 265A South Lake Success, NY 11042 (516) 466-5900 July 26, 2010 Estate Planning … Continue reading
Posted in Estate Planning, Estate Planning in 2010, Treatises
Tagged applicable exclusion amount, asset protection, carryover basis, disclaimers, estate tax, formula disclaimers, Generation-Skipping Transfer Tax, gift tax, GRATS, GST tax, marital deduction, nys estate tax, QPRTs, QTIP, qualified personal residence trusts, retroactive estate tax, sales of assets to grantor trust, self-settled spendthrift trusts
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