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Margot Summers Edwards Holland & Hart LLP

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Proposed Estate Tax Legislation

USA - March 27 2017 There are several proposals to repeal the estate tax currently percolating in Congress. None of these proposals appears to have been fully fleshed out...


Nuances of Estate Tax Lien Priority

USA - November 7 2016 In many cases, estate tax obligations have priority over the creditors of an estate, but this general rule has exceptions. It is key for a fiduciary...


High Net Worth Taxpayers and their Advisors Should Act Now to Address the Proposed Regulations to Section 2704

USA - August 29 2016 Due to recently proposed regulations to Section 2704 by the U.S. Treasury Department, high net-worth taxpayers and their advisors need to act now to...

Anne Austin Zeckser.


New Reporting Required of Estate Fiduciaries by IRS

USA - April 11 2016 Executors of estates required to file a Form 706 Estate Tax Return, and filing such return after July 31, 2015, must comply with two new reporting...