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Results: 1-10 of 69

North Carolina court holds statute taxing trust income unconstitutional
  • McGuireWoods LLP
  • USA
  • May 1 2015

On April 23, 2015, Judge Gregory P. McGuire of the Business Court division of the Superior Court of Wake County, North Carolina, issued a decision in


Estate tax changes past, present and future - March 2015
  • McGuireWoods LLP
  • USA
  • March 2 2015

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


Ron Aucutt’s “top ten” estate planning and estate tax developments of 2014
  • McGuireWoods LLP
  • USA
  • December 19 2014

In an ever eagerly anticipated annual tradition, Ronald Aucutt, a McGuireWoods partner and co-chair of the firm's private wealth services group, has


Grantor Retained Annuity Trusts (GRATs) and sales to grantor trusts
  • McGuireWoods LLP
  • USA
  • March 2 2015

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


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


IRS moves to tax contributions to 501(c)(4) groups active in politics
  • McGuireWoods LLP
  • USA
  • June 9 2011

The IRS has invoked a provision that had rarely, if ever, been enforced to inform big donors to 501(c)(4) advocacy groups that their donations may be subject to gift taxes of 35 on any donation exceeding the annual gift tax exemption of $13,000 per individual or $26,000 for couples filing joint returns


The door is closing: taking advantage of the 2010 Tax Act
  • McGuireWoods LLP
  • USA
  • October 27 2012

The door is closing on the ability to take advantage of the gift and generation-skipping transfer tax exemptions and reduced gift tax rate made by the 2010 Tax Act


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