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Wealth Management Update - October 2016
  • Proskauer Rose LLP
  • USA
  • October 1 2016

The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.6, up 0.2 from September. The


Wealth Management Update - September 2016
  • Proskauer Rose LLP
  • USA
  • September 1 2016

The September 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.4, which is the same as the August rate


Valuation Discounts for Transfers of Interests in Family Entities May Be Severely Curtailed - You May Want To Act Now
  • Proskauer Rose LLP
  • USA
  • August 10 2016

On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed


Wealth Management Update - July 2016
  • Proskauer Rose LLP
  • USA
  • July 1 2016

The July 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8, which has remained constant since March


Wealth Management Update - June 2016
  • Proskauer Rose LLP
  • USA
  • June 2 2016

The June 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8, which has remained constant since March


Wealth Management Update - March 2016
  • Proskauer Rose LLP
  • USA
  • March 24 2016

The March 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8, which is a decrease from January's and


Wealth Management Update - February 2016
  • Proskauer Rose LLP
  • USA
  • February 8 2016

The February 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2, which is the same as January’s rate


2016 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan
  • Proskauer Rose LLP
  • USA
  • December 14 2015

As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following permanent: (1) the reunification of the estate and


Gift Tax Update
  • Proskauer Rose LLP
  • USA
  • December 14 2015

In 2016, the gift tax annual exclusion amount per donee will remain $14,000 for gifts made by an individual and $28,000 for gifts made by a married


New York Raises Basic Exclusion Amount to $4,187,500
  • Proskauer Rose LLP
  • USA
  • December 14 2015

On April 1, 2016, the amount of property that can pass free of New York State estate tax is set to rise to $4.1875 million. Approximately two years