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Update on 2704 Proposed Regulations and Impact on 2016 Gift Tax Reporting
  • Dickinson Wright PLLC
  • USA
  • March 20 2017

Following the December 1, 2016 public hearing, the IRS reportedly began working on revisions to and clarifications of the new 2704 proposed

IRS Grants Same-Sex Married Couples Partial Gift and Estate Tax Relief
  • Bingham Greenebaum Doll LLP
  • 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

Do you have to file a gift tax return (Form 709) for 2016?
  • Dickinson Wright PLLC
  • USA
  • March 13 2017

If you made a gift to one individual in excess of $14,000 during 2016 (or $28,000 if you are married and you and your spouse agreed to "gift split"

The Unwanted IRS Time Machine - Is Your Gift Tax Return Actually Done?
  • Greenberg Traurig LLP
  • USA
  • February 28 2017

Taxpayers may assume that once a gift tax return is filed, they can sit back and avoid worrying about the IRS making adjustments once the general

How do recent updates to estate tax laws impact your future?
  • Dentons
  • USA
  • February 24 2017

In 2013, Kiplinger ranked the states with the scariest "death taxes." At that time, New Jersey topped the list, with an estate tax exemption of only

Q&A: The future of the estate tax
  • Greensfelder, Hemker & Gale, P.C.
  • USA
  • February 1 2017

President Trump’s tax reform proposal, as described on his campaign website, stated that, “The Trump Plan will repeal the death tax, but capital gains

Federal Gift, Estate Tax and Generation-Skipping Transfer Tax Exemptions & the Gift Tax Annual Exclusion Amount Are Subject to Annual Increase for Inflation
  • Dickinson Wright PLLC
  • USA
  • January 30 2017

The exemptions were increased in 2017 from $5,450,000 to $5,490,000, and the annual exclusion remains the same at $14,000 per donee. These rules mean

Know your numbers: A summary of 2017 tax rates
  • Greensfelder, Hemker & Gale, P.C.
  • USA
  • January 26 2017

The following is a general overview of the estate, gift, generation-skipping transfer (GST) and basic income tax rates for 2017

April 2017 changes for UK resident non-domiciled individuals
  • Michelmores LLP
  • United Kingdom
  • January 16 2017

We have been aware for some time that the rules in relation to non-UK domiciled individuals are due to change in April 2017 and are advising many

Potential Tax Law Changes Could Present Rare Estate Planning Opportunities
  • Vorys Sater Seymour and Pease LLP
  • USA
  • January 12 2017

The following article was featured in the January 2017 edition of Legacy, the Vorys newsletter focused on wealth planning. President-elect Donald