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For income tax savings, don’t bypass basis

USA - August 29 2018 Traditionally, due to lower estate tax exemption amounts, many married couples would use bypass trusts or credit shelter trusts as part of a typical…

Estate Planning Changes Are Ghosted in Latest Version of Build Back Better Act

USA - October 29 2021 The latest text of the proposed reconciliation bill, titled the Build Back Better Act, published on October 28, 2021, is void of many of the prior…

Tax Planning in Uncertain Times: Installment Sales to Intentionally Defective Grantor Trusts

USA - August 19 2020 A popular planning technique is an installment sale to an Intentionally Defective Grantor Trust (IDGT) in order to freeze the value of assets in an…

Jennifer Clump Davis, Elizabeth L. Pack

Q&A: The future of the estate tax

USA - February 1 2017 President Trump’s tax reform proposal, as described on his campaign website, stated that, “The Trump Plan will repeal the death tax, but capital gains…

House Ways and Means Committee Proposal Brings Big Changes for Estate Planning

USA - September 15 2021 On Monday, September 13, 2021, the House Ways and Means Committee released the text for proposed tax changes to be incorporated in a budget…