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2017 Federal Inflation Adjustments
  • Murtha Cullina LLP
  • USA
  • January 30 2017

Each year, certain federal estate, gift and generation-skipping transfer (GST) tax figures are subject to inflation adjustments. Effective January 1

Income Tax Deductions, Exemptions and Credits that May Be Available When Providing for a Special Needs Dependent
  • Fletcher Tilton PC
  • USA
  • January 18 2017

Caring for a family member with special needs can be financially costly. Many of these expenses may be deductible on one's income tax returns

Transfer on death accounts and deeds vs. living trust
  • Dickinson Wright PLLC
  • USA
  • January 17 2017

A question I am often asked is, "If I have designated my various financial accounts as transfer on death (TOD), or payable on death (POD), and I have

Widow Allowed to Expense Previously Expensed Farming Inputs
  • Dean Mead Attorneys at Law
  • USA
  • January 17 2017

In the case of Estate of Backemeyer v. Commissioner, 147 TC 17 (2016), the Tax Court held that the widow of a Nebraska farmer was entitled to expense

PFIC: Determining Ownership and Reporting Requirements Under New Regulations
  • Baker McKenzie
  • USA
  • January 13 2017

On December 27, 2016, the US Treasury Department and IRS published final regulations (TD 9806) that provide guidance on determining ownership of a

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

It’s the year of the rooster - what are we cock-a-doodle-doing in pensions?
  • Squire Patton Boggs
  • United Kingdom, USA
  • January 12 2017

After a busy 2016 in the pensions world it looks likely that 2017 will be just as eventful. The UK government will be following up on various

When times are a-changin’, your estate plan needs an updatin’
  • Greensfelder, Hemker & Gale, P.C.
  • USA
  • January 12 2017

Have you moved, gotten a promotion or won the lottery? These are all potential reasons to update your estate plan. Maybe you just recently signed your

Left At The Altar?: Who Owns The Engagement Ring When Love Goes Wrong?
  • LeClairRyan
  • USA
  • January 12 2017

You’ve found the right partner; you’ve found the right Ring; and your fiancee accepted. Now imagine your fiancee unexpectedly breaks off the

“Estate Planning Lawyer for 33 Years: Lessons Learned”
  • Quarles & Brady LLP
  • USA
  • January 11 2017

The biggest and most common mistake I see in estate planning is the failure to plan. Human nature is to put off planning because of a belief that