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Treasury to Withdraw Proposed IRC §2704 Regulations

USA - October 26 2017 The Department of the Treasury has withdrawn the controversial proposed regulations for Section 2704 of the Code. Section 2704 limits valuation…

Lawrence Brody

Planning and the Death of the Death Tax

USA - May 1 2017 On Wednesday afternoon the White House again proposed eliminating the so-called death tax as part of its tax reform plan, but the details remain…

Larry Brody

Changes in the final portability regulations

USA - July 10 2015 The IRS issued final regulations for electing portability and use of a deceased spousal unused exclusion amount (DSUE) on June 12, 2015. Though the…

Doug Stanley

Administration proposes estate and gift tax changes in 2015 budget

USA - April 4 2014 Inside the Administration's recently released budget proposal are a few notable proposed changes to the estate, gift and GST taxes, including a…

Lawrence Brody

Missouri court opens the door to fiduciary liability for non-trustees

USA - September 12 2013 It is hard to imagine how Jean McClure could have breached a fiduciary duty to the Les Galeytrust when she was not a trustee and never received any…

Steven M. Dawson