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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.


Estate Required to Make Portability Election for Benefit of the Surviving Spouse

USA - March 2 2017 In a decision finalized in late January, the Oklahoma Supreme Court has upheld a ruling that the Personal Representative of an Estate must take the...

Janet P. Jakubowicz.


Florida Nixes Married Couple's Bi-State Dual Homestead Exemptions

USA - January 12 2017 A Florida appeals court has ruled that one spouse could not claim a homestead exemption against the property tax due on her Florida home when her...

Jeremy P. Gerch.