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Gift of a Remainder Interest in a Personal Residence or Farm to Charity - Why Now?

USA - May 11 2020 A Gift of a Remainder Interest in a Personal Residence or Farm (GRIPROF) to Charity is a statutorily sanctioned transaction that produces a current…

New Tax Bill Brings Changes for Estate, Gift and Generation-Skipping Taxes in 2018

USA - December 28 2017 With the President’s signing of the tax bill into law, there will be major new opportunities starting in 2018 to minimize the tax cost of…

Chris Nason.

Proposed Changes for Estate, Gift and Generation-Skipping Taxes Introduced in Tax Cuts and Jobs Act

USA - November 20 2017 UPDATED as of November 16, 2017: On November 16, the US House of Representatives passed its version of the Tax Cuts & Jobs Act...

Proposed New IRS Rules for Valuing Interest in Family-Controlled Entities May Curb Discounts For Estate, Gift and Generation-Skipping Tax Purposes

USA - August 5 2016 On August 2, 2016, the US Department of the Treasury issued long-awaited, proposed regulations on the valuation of interests in family-controlled…

Carlyn S. McCaffrey, Richard L. Dees.

Congress avoids the fiscal ‘cliff’—now what?

USA - January 10 2013 The new federal Tax Bill establishes permanent income, estate, gift and generation-skipping transfer tax provisions that present additional planning…

David A. Herpe, Jonathan W. Motto.