Tax Law Update: Trusts and Estates

by Scott Farquharson | Mar 25, 2015 | Articles, Publications

[vc_row][vc_column width=”1/1″][vc_column_text]By Alison E. Lothes, co-written by David A. Handler Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]Tax Court denies estate’s income tax...

Part 7: Marital Deduction

by Scott Farquharson | Jan 23, 2015 | Articles

[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]In PLR 201410011 (released March 7, 2014), the...

Part 6: Incomplete Gift Non-Grantor Trusts

by Scott Farquharson | Jan 23, 2015 | Articles

[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]The IRS issued a ruling (PLR 201410001 (released...

Part 5: Executors

by Scott Farquharson | Jan 23, 2015 | Articles

[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]In CCA 201406010, the IRS, in one sentence,...

Part 3: Estate & Gift Tax

by Scott Farquharson | Jan 23, 2015 | Articles

[vc_row][vc_column width=”1/1″][vc_column_text]By David A. Handler and Alison E. Lothes Originally written for WealthManagement.com[/vc_column_text][vc_empty_space height=”32px”][vc_column_text]In Cavallaro v. Comm’r, T.C. Memo. 2014-189, the...