United States
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.
The Internal Revenue Service issued proposed regulations establishing a user fee to request estate tax closing letters.
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 CARES Act includes beneficial tax relief. Coupled with sophisticated planning, now is the time to revisit your individual tax strategy.
The conditions that cause uncertainty today create opportunities to transfer wealth to the next generations at historically low tax cost
In this podcast, learn what provisions of the SECURE Act are likely to affect your financial, tax and estate plans.
The Act’s significant implications for individuals’ retirement and estate planning suggests that they consult with their advisors…now
IRS confirms that gifts between 2018 and 2025 will be covered by the exemption then in place and not in the year of death.
The IRS released Revenue Procedure 2019-44 listing the inflation adjustments for individual, trust and estates.
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.
View this RSM recorded webcast for an interactive discussion on how the Supreme Court’s decision will affect taxation of trusts.
High court allows Minnesota Supreme Court decision finding so-called “grantor-domicile” rule unconstitutional to stand.
Highly-anticipated trust taxation case considers whether a state can tax a trust based on the residency of a beneficiary.
Rules clarify how S corporation income allocated to an ESBT will be taxed when a trust beneficiary is a nonresident alien.
Favorable estate planning rules in place to 2026 would be less so in 2021 under some Democrats’ proposals. Time to consider the what ifs?
Justices express concern over North Carolina’s tax on the undistributed trust income earned for the benefit of a resident.