We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 8
Most popular |Most recent


IRS Grants Limited Portability Election Relief

USA - June 16 2017 In response to a flood of IRS Private Letter Ruling requests to extend the time for making the gift and estate tax exemption portability election for...

Jeremy P. Gerch, Timothy W. Dunn.


Significant Trust Modification and Geographic Transfer Approved

USA - June 5 2017 Kentuckian John G. Stoll was, among other things, a well-regarded philanthropist and the former owner of the Lexington Herald Newspaper. When he died...

Benjamin J. Lewis.


Decanted Trusts Win IRS GST Tax Approval

USA - April 14 2017 In a departure from their previously announced position, the IRS recently ruled that trusts which were decanted into new trusts on slightly different...

Eric J. Metzger.


IRS Grants Same-Sex Married Couples Partial Gift and Estate Tax Relief

USA - March 15 2017 Earlier this year, the IRS issued Notice 2017-15 giving same-sex married couples some retroactive relief from the application of the gift, estate and...

Kate E. Beatty.


Trustee Removals: Following the Winding Path of the Uniform Trust Code

USA - March 9 2017 Until recently, the matter of removing a trustee of a trust was largely a matter for Courts applying common law based on prior Court decisions. Since...

Gregory A. Neibarger, Greg J. Duncan.