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Results: 1-10 of 71

New developments in estate and gift tax valuation cases
  • McGuireWoods LLP
  • USA
  • July 15 2015

A number of recent cases highlight particular issues in valuation of assets for purposes of the estate and gift tax. On July 6, 2015, the Internal


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


“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


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


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


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 - 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


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 - 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