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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, Megan E. Wernke, William D. Fournier.

2016 Federal and State Estate Gift Tax Exemptions for D.C., Maryland, and Virginia

USA - December 28 2015 Each year, certain estate, gift and generation-skipping transfer tax figures are subject to inflation adjustments. This client alert addresses…

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

2014 estate planning: should I take advantage of portability?

USA - December 23 2013 As part of the American Taxpayer Relief Act of 2012, Congress made permanent the portability of estate tax exemption between spouses. Although this…

Anne J. O'Brien.

“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…

Anne J. O'Brien, Megan E. Wernke, Sarah J. Racicot.