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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)...

Megan E. Wernke.

Updated: Year-End Charitable Giving Ideas: IRA Rollovers and “Bunching” Charitable Deductions

USA - November 28 2018 Recent tax law changes amplify the benefits of two different charitable giving ideas: (1) "bunching" charitable giving to maximize deductions and (2)...

Alison F. Egan, William D. Fournier, Megan E. Wernke.

2018 Ushers In New Estate Planning Opportunities and Pitfalls

USA - January 18 2018 On December 22, 2017, President Trump signed into law the most sweeping tax reform bill in over 30 years (the "2017 Tax Act" or the "Act"). For...

Alison F. Egan, Anne J. O'Brien, Megan E. Wernke.

Possible Repeal of the Estate Tax in 2017

USA - December 5 2016 The election of Donald Trump as the next President, along with continued Republican Party control of both the House and the Senate, could signal that...

Anne J. O'Brien, William D. Fournier, Megan E. Wernke.

Tax Plans Compared (December 2016) Individual Income Tax

USA - December 5 2016 It is widely expected that Congress will address tax reform early in its 2017 session. This alert summarizes current law, President-Elect Trump's...

Jonathan S. Brenner, Anne J. O'Brien.