Beth Shapiro Kaufman
Caplin & Drysdale, Chartered
Articles
2021 Ushers in Decreased D.C. Estate Tax Exemption, Potential Additional Probate and Estate Tax Legislation
USA - January 5 2021 Last year, the D.C. Council passed the "Estate Tax Adjustment Amendment Act of 2020," which broadens the reach of the D.C. estate tax to make up for...
“May Day” GRATs: An Excellent Estate Planning Opportunity
USA - April 30 2020 A confluence of events makes May 2020 a very attractive month for funding grantor retained annuity trusts, better known as “GRATs.” As an adjunct to...
Timely Estate Planning Techniques, Including “May Day” GRATs
USA - April 30 2020 The current financial and political environment creates unique estate planning opportunities. Depressed stock prices and low interest rates, together...
Congress Takes the Stretch Out of IRAs (and Other Retirement Assets)
USA - January 6 2020 Recent changes in the tax law make 2020 an ideal time to review the beneficiary designations on your retirement accounts. In particular, if you have...
Alison F. Egan, Sarah J. Racicot, Anne J. O'Brien, Megan E. Wernke.
Supreme Court Rules Against North Carolina in Kaestner On State Income Taxation of Trusts: What Does This Mean for the District of Columbia, Virginia, and Maryland?
USA - June 26 2019 A landmark Supreme Court decision decided last week calls into question the constitutionality of local (District of Columbia, Maryland, and Virginia)...
