You are not finished with your 2012 gifting until you file your Gift Tax Return *

USA - April 16 2013
Many opportunistic taxpayers rushed to make year-end gifts during 2012. As a result, a record number of 2012 gift tax returns are expected to be…

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Wandry – a significant step forward for defined value clauses *

USA - June 21 2012
On March 26, 2012, the United States Tax Court issued a memorandum opinion in Wandry v. Commissioner, which was an important taxpayer victory in the world of defined value clauses (“DVC”).

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Disposition of digital assets: reasons for digital estate planning *

USA - May 8 2012
Death in the digital age is a lot more complicated than it used to be. 

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From Super Committee to sensible estate tax and beyond… *

USA - January 4 2012
In light of Congress’s recent quest to find new sources of revenue and the looming changes to the estate and gift tax regimes, the time to focus on estate planning to make optimum use of current planning opportunities is now.

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Intra-family loans: real debt or gift? *

USA - October 17 2011
Loans among family members, especially from parents to children, have recently become a more popular estate planning strategy due to the current low interest rate environment, which makes intra-family loans a valuable tool for both lenders and borrowers. 

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