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Results: 1-10 of 26

Estate tax changes past, present and future - January 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • January 21 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the

Estate tax changes past, present and future - April 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 1 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the

Grantor retained annuity trusts (GRATs) and sales to grantor trusts

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 22 2014

A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and

Estate tax changes past, present and future - May 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 1 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the

“Top ten” estate planning and estate tax developments of 2013

  • McGuireWoods LLP
  • -
  • USA
  • -
  • December 20 2013

The fact-specific nature of litigation over the gift and estate tax value of interests in family limited partnerships (FLPs) and LLCs continues to

United States v. Macintyre, 2012 U.S. Dist. Lexis 42487 (S.D. Tex., 2012)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 26 2012

Income beneficiary liable for gift taxes owed by terminated GRIT

Carryover BasisGST exemption Form 8939 due January 17, 2012

  • McGuireWoods LLP
  • -
  • USA
  • -
  • January 6 2012

For the estates of decedents who died in 2010, January 17, 2012, is the due date for filing IRS Form 8939 (Allocation of Increase in Basis for Property Acquired From a Decedent) if the executor chooses to elect out of the 2010 federal estate tax into the “modified carryover basis” rules that had been applicable for 2010 before Congress enacted the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 in December 2010

Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 999 (N.D. Mississippi, January 5, 2011); Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 7168 (January 25, 2011)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • March 21 2012

Court refuses to dismiss claim that trustee was negligent in failing to inform beneficiaries about GST taxes owed on trust distributions, but dismissed claims that trustee had a duty to modify the trust to avoid the taxes

Steingass v. Steingass, 2012 Ohio 1647 (Ohio Ct. App., 2012)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 26 2012

2010 decedent’s trust formula funding provision directs all assets to marital trust because no federal estate tax

Estate tax changes past, present and future

  • McGuireWoods LLP
  • -
  • USA
  • -
  • January 14 2013

This outline is a selective and still evolving review of the history of the federal estate tax. It originated in the context of the attempts to repeal