We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 227
Most popular |Most recent


The New Estate Tax Law - Here Today, Gone Tomorrow

USA - February 20 2018 On December 22, 2017, the Tax Cuts and Jobs Act was signed into law. The Act implements a variety of significant tax reforms. Pertinent to estate...

Lindsay A Rehns, Albert W Gortz, David Pratt, Mitchell M Gaswirth, Nathaniel W Birdsall.


Wealth Management Update - December 2017

USA - December 14 2017 The December 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.6, up from 2.4 in November. The December...

Lindsay A Rehns, Albert W Gortz, David Pratt, Mitchell M Gaswirth, Nathaniel W Birdsall.


Proposed Legislation - Tax Cuts and Jobs Act

USA - November 16 2017 As we send this newsletter to press, the House Committee on Ways and Means released its tax reform plan, the Tax Cuts and Jobs Act (the "Act"), and...

Philip M Susswein, Jay D Waxenberg, Vanessa L Maczko, Stephanie E Heilborn, Lindsay A Rehns, Albert W Gortz, David Pratt, Mitchell M Gaswirth, Henry J. Leibowitz, Scott A Bowman, Nathaniel W Birdsall.


Connecticut Raises Basic Exclusion Amount Passing Free From Estate and Gift Tax to $2,600,000 in 2018

USA - November 16 2017 On October 31, 2017 Governor Daniel P. Malloy signed the new Connecticut State Budget which significantly altered Connecticut's estate and gift tax...

Philip M Susswein, Jay D Waxenberg, Vanessa L Maczko, Stephanie E Heilborn, Lindsay A Rehns, Albert W Gortz, David Pratt, Mitchell M Gaswirth, Henry J. Leibowitz, Scott A Bowman, Nathaniel W Birdsall.


Gift Tax Update: Exploit the Gift Tax Annual Exclusion Amount

USA - November 16 2017 In 2018, the gift tax annual exclusion amount per donee will increase to $15,000 for gifts made by an individual and $30,000 for gifts made by a...

Philip M Susswein, Jay D Waxenberg, Vanessa L Maczko, Stephanie E Heilborn, Lindsay A Rehns, Albert W Gortz, David Pratt, Mitchell M Gaswirth, Henry J. Leibowitz, Scott A Bowman, Nathaniel W Birdsall.