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New Estate Tax Portability Relief

The federal estate tax provides a lifetime exemption of $5,490,000 (for 2017) per person. That means that the first $5,490,000 of assets owned at death

The Florida Electronic Wills Act

Anyone who hasn’t lived on a deserted island for the past two decades has surely observed how the digital age has transformed nearly every aspect

Update on Proposed Regulations Affecting Valuation Discounts

In August of this year, the Internal Revenue Service (“IRS”) unveiled proposed regulations under Section 2704 of the Internal Revenue Code

What a Trump Presidency Means for the Estate Tax

When President-elect Donald Trump first rolled out his much-anticipated tax plan as a Presidential candidate earlier this year, his plan to eliminate the

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Taxation and Information Reporting for Foreign Trusts

The U.S. taxation and information reporting imposed on foreign trusts can be quite complex. A trust is the foreign trust if it is not the U.S. trust. A
How would you spend 8,000 days? Joseph F. Coughlin, Ph.D., the founder and director of the MIT AgeLab, has reframed the understanding of our lifespan by

The IRS is Rewriting the Rules on Valuation Discounts

On August 2, 2016, the Internal Revenue Service (the “IRS”) unveiled proposed regulations under Section 2704 of the Internal Revenue Code that
Estate Planning, Tax
| 8.25.2016

The IRS Makes Changes to Charitable Remainder Annuity Trust Rules

A charitable remainder annuity trust (“CRAT”) can be a powerful estate planning tool for taxpayers who wish to make charitable contributions

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The IRS Continues Its Assault on Family Limited Partnerships

A family limited partnership (“FLP”) can be a valuable estate planning tool for wealthy individuals and families. When structured properly,
If you are age 70½ the federal government has given you a permanent gift with new legislation that may give you a break on your income tax. At that

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