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The proliferation of trust decanting statutes continues

Baker & Hostetler LLP
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USA
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June 17 2013

Irrevocable trusts are now subject to varying degrees of amendment by court approved modifications, trust protector actions, private settlement

Federal tax consequences of trust modificationreformation: score one for the taxpayer

Bryan Cave LLP
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USA
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June 13 2013

When is a modification or reformation of an irrevocable trust given effect for Federal tax purposes? In each of two recent private letter rulings

Careful planning required to avoid New York’s estate tax

Baker & Hostetler LLP
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USA
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June 12 2013

Now that Congress has implemented a relatively large per person federal giftestate tax exemption (i.e., the per person federal giftestate tax

Estate planning documents of married clients should be reviewed

Baker & Hostetler LLP
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USA
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June 12 2013

Estate plans for married clients typically provide first for the surviving spouse, in a manner that avoids estate tax at the first spouse's death and

Federal tax consequences of trust modificationreformation: score one for the IRS

Bryan Cave LLP
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USA
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June 6 2013

When is a modification or reformation of an irrevocable trust given effect for Federal tax purposes? In each of two recent private letter rulings

Required updates for entity-assigned EINs

Baker & Hostetler LLP
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USA
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June 5 2013

On May 3, 2013, the IRS issued final regulations that will require all persons (including trusts and estates) with employer identification numbers

Deceased Spousal Unused Exclusion (“DSUE”)a planning opportunity

Baker & Hostetler LLP
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USA
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June 5 2013

One of the helpful provisions recently added to federal estate tax law allows a surviving spouse to use any "leftover" or "unused" federal estate tax

U.S. v. Blake, E.D.N.Y, No. 12-cv-02577

Proskauer Rose LLP
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USA
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June 3 2013

The U.S. District Court for the Eastern District of New York abstained from jurisdiction in a claim by the government to collect estate taxes because

June interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts

Proskauer Rose LLP
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USA
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June 3 2013

The June 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.2, which is a slight decrease from April's rate

Estate of Liftin v. U.S., 111 AFTR-2d 2013-1426 (Ct. Fed. Cl.)

Proskauer Rose LLP
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USA
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June 3 2013

The Court of Federal Claims held that an estate was not entitled to a refund of a late-filing penalty because the estate lacked reasonable cause for

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Search results

The proliferation of trust decanting statutes continues

Federal tax consequences of trust modificationreformation: score one for the taxpayer

Careful planning required to avoid New York’s estate tax

Estate planning documents of married clients should be reviewed

Federal tax consequences of trust modificationreformation: score one for the IRS

Required updates for entity-assigned EINs

Deceased Spousal Unused Exclusion (“DSUE”)a planning opportunity

U.S. v. Blake, E.D.N.Y, No. 12-cv-02577

June interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts

Estate of Liftin v. U.S., 111 AFTR-2d 2013-1426 (Ct. Fed. Cl.)

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