Estate Tax

State Residency and Domicile in Estate Planning

Posted on: January 29th, 2015
Tax, probate, and asset protection laws in each state vary. Individuals might want to establish residency in a jurisdiction with attractive legislation for estate planning purposes, and they do not necessarily have to relocate in order to take advantage of the laws. ...

Portability Deadline Weeks Away for Estate Tax Exclusion

Posted on: December 11th, 2014
For estates of decedents who died in 2011 or 2012, the chance to elect portability of the decedent’s estate tax exemption will expire on December 31, 2014....

Repeal of the Permanent Federal Estate Tax?

Posted on: July 12th, 2014
The federal estate tax was made permanent as part of the American Taxpayer Relief Act. (A few months after ATRA passed, Obama’s 2013 Budget Proposal moved to revert the “permanent” estate tax to 2009 terms.)...

Important Tax Steps for Same-Sex Couples in NC

Posted on: October 22nd, 2013
Even though North Carolina does not grant or recognize same-sex marriages, the Internal Revenue Service announced in August 2013 that same-sex marriages will be recognized for federal tax purposes. ...

National Estate Planning Awareness Week 2013

Posted on: October 21st, 2013
Just before the holiday season starts siphoning shoppers’ money out of their pockets and into local economies, estate planning attorneys around the country spread awareness about important saving, investing, and planning opportunities during National Estate Planning Awareness Week. ...

SCINs Excluded From Estates

Posted on: August 30th, 2013
Last month the IRS issued Chief Counsel Advice regarding how SCINs are recognized under federal estate tax law. SCINs (self-canceling installment notes) are used in estate planning to minimize gift tax burdens. ...
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