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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 - 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


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 publishes final regulations under section 67 on deductibility of fiduciary expenses; postpones effective date
  • McGuireWoods LLP
  • USA
  • August 6 2014

On May 8, 2014, the IRS issued final regulations regarding which costs or expenses incurred by estates and non-grantor trusts are subject to the


“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


"Portability" elections must be made as early as October 3
  • McGuireWoods LLP
  • USA
  • September 30 2011

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“the 2010 Tax Act”) enacted in December 2010 provides that, for 2011 and 2012 only, the estate and gift tax exemption (technically “exclusion amount”) is “portable” from a deceased spouse to a surviving spouse


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


UK remittance basis charge to offset US income tax
  • McGuireWoods LLP
  • United Kingdom, USA
  • August 25 2011

As the result of a recent and long-awaited IRS ruling, U.S. domiciliaries resident in the UK have a useful tool at their disposal to minimize their overall U.S. and UK income tax liability