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Browse Estate taxes topic

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1-39 out of 39 article(s)
Title Author Type Date Words
Split-dollar agreements and estate inclusions: Estate of Cahill. Ransome, Justin; Angkatavanich, Todd Dec 1, 2019 4059
Avoid tax traps with a timely appraisal: New basis-consistency requirements make defensible valuations of inherited property even more important. Stemmy, Thomas J. Apr 1, 2019 2801
Trust and estate income tax returns under the TCJA: Preparers of these so-called fiduciary returns should review changes - including new opportunities for tax savings - enacted by the law known as the Tax Cuts and Jobs Act. Pippin, Sonja E. Mar 1, 2019 3158
Estate and gift exclusion clawback addressed in proposed regs: A special rule allows the TCJA's higher exclusion amount to continue to apply in some instances after the provision's scheduled sunset. Bonner, Paul Mar 1, 2019 560
Tax overhaul may fuel life settlement industry. Forster, Gary A. Jun 1, 2018 472
Estate Tax Resources. Anders, Susan B. May 1, 2018 1347
Post-TCJA Qualified Personal Residence Trust Planning. Shenkman, Martin M. May 1, 2018 2197
Estate Basis Consistency Rules Create Uncertainty for Executors and Beneficiaries. Russell, Richard L.; Russell, Richard L., Jr. May 1, 2018 1587
Practitioners should know about the marital deduction and how to use different types of trusts in estate planning. Beausejour, David J. Nov 1, 2017 3832
Practitioners should know these basics about estate taxes to better advise clients. Beausejour, David J. Cover story Oct 1, 2017 3384
Planning opportunities for the final tax return: final arrangements should include many tax considerations for the decedent and his or her survivors. Kinkaid, Amy I.; Federanich, Charles E. Jul 1, 2017 2339
Pre-immigration tax and estate planning: pitfalls and considerations related to domicile. Newton, William H., III Mar 1, 2016 2355
Consider combining the tax benefits of a preferred family limited partnership with a GRAT. Lusby, Roger W., III; Lawson, Terri E. Dec 1, 2015 1381
The crux of the clutch CRUT crutch: how to fix an impermissible split-interest trust to obtain an estate tax charitable deduction. Pratt, David; Rosenblum, Michael Nov 1, 2015 4540
CPAs' evolving role as estate planners. Shenkman, Martin M. Dec 1, 2014 2163
Making the right choice of business entity: protecting assets while weighing tax and estate planning issues. Hopson, James F.; Hopson, Patricia D. Oct 1, 2014 4558
Credit shelter trusts remain important to estate plans: portability has its limits. Gordon, John P. Sep 1, 2014 1875
Avoiding the squeeze: trusts, estates, and the new ATRA tax regime: higher income tax rates and the net investment income tax change the rules for trust and estate planning. Barnett, Robert S.; Forspan, Elizabeth Apr 1, 2014 2573
State trust and estate income tax return checklist. McGahan, Sarah; Bergmann, Gregory A. Mar 1, 2014 368
Trusts avoid tax, preserve family assets. Friedman, Mark Nov 19, 2007 1466
Possible tax consequences under Florida durable powers of attorney. Tiernan, Peter B. Feb 1, 2006 4335
Leveraging the QPIP to avoid the 70% tax trap. Hersch, Warren S. Apr 25, 2005 907
Practical estate administration tips. Ring, Huber Oct 1, 2004 968
The importance of IRD: greater diligence can help CPAs avoid costly tax return omissions. Leahey, Anne Apr 1, 2004 3642
Hurry up and die: favorable estate tax changes scheduled to disappear in 2011. Sparkman, Worth Mar 22, 2004 3118
Estate tax apportionment. (Estates and Trusts). Mendlowitz, Edward Brief Article Sep 1, 2002 445
Alternate valuation revisited. (Estates and Trusts). Gitlitz, Bernard Feb 1, 2002 1584
Wealth-transfer taxes in U.S. fiscal federalism: A levy still in need of reform. Aronson, J. Richard; Munley, Vincent G. Jun 22, 2001 10287
Effectively using the annual gift tax exclusion. Scroggin, John J. Jun 1, 2001 5082
Should elderly clients always defer income taxes? Vermeer, Thomas E. Feb 1, 2001 948
PASSING IRAS DOWN TO HEIRS. Blatt, Myron S. Illustration Sep 1, 2000 1410
Family Limited Partnerships, Corporations, and Valuation Issues. MacCrate, James R.; McEvoy, James B. Jul 1, 2000 3132
Estate Accounting and Financial Reporting. Ratcliffe, Thomas A. Brief Article Nov 1, 1999 4548
Real Estate. Myers, Randy Brief Article Oct 1, 1999 782
More on income in respect of a decedent. Lassar, Stephen D.; McGorry, Mark W. Sep 1, 1998 3385
The formation, intergenerational transfer, and valuation of family limited partnership interests. Reilly, Robert F.; Schweihs, Robert P. Mar 1, 1998 4534
Estate planning options for IRAs. Michaels, Philip J. Cover Story Sep 1, 1996 3331
Deferring payment of estate tax. De Rosa, Albert Jan 1, 1993 811

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