Ideas & Insights

From retroactivity to loss of planning techniques, this year we face a unique set of concerns when considering gift and estate planning.

Stimulus legislation extends through 2021 the 100% of AGI deduction for itemizers and availability of a deduction for non-itemizers.

Taxpayers should familiarize with Biden’s plan, remain vigilant for developments and position themselves to act at the appropriate times.

These FAQs help family offices take a look at document management and retention practices, policies, technology systems and procedures.

Former Vice President Joe Biden’s tax plan features significant changes. Rates seem likely to rise, even if President Trump wins re-election

Volatility and uncertainty in the markets create an unprecedented opportunity to transfer carried interests at low tax cost.

The conditions that cause uncertainty today create opportunities to transfer wealth to the next generations at historically low tax cost

The second round of Qualified Opportunity Zone regulations may spur taxpayer confidence and financial implications will drive investment.

Exploring ways to incorporate qualified opportunity fund investments into your overall estate and gift tax plan.

Favorable estate planning rules in place to 2026 would be less so in 2021 under some Democrats’ proposals. Time to consider the what ifs?

High court to decide whether in-state beneficiary of nonresident trust is sufficient for the Due Process Clause.

Knowing that there will be no loss of the benefit of using the higher exemption before 2026, we consider some ways and means of using it.

Estate planning strategies to help minimize future estate, gift and generation-skipping taxes for estates in excess of the exemption.

Individuals who would like to explore how to cover the cost of long-term care can set the agenda for a productive discussion with an agent.

Requesting relief through a late election will ensure an individual's generation-skipping transfer (GST) exemption is allocated correctly.

Key exception enables executors and families to transact with private foundations without triggering penalties.

This slight reprieve in the upward trend of rates keeps the window open for wealth transfer on a gift tax-efficient basis.

With the estate tax part of a larger picture in flux, those who part with their capital today may experience not-so-sweet sorrow tomorrow.

Get a quick summary of our recent webcast exploring three options a business owner can consider when selling their business.

Strategies to consider to meet your personal objectives without succumbing to frequently overlooked planning traps.