Searching Content indexed under Inheritance Tax by BakerHostetler ordered by Published Date Descending.
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IRS Revenue Procedure Confirms IRS Will Respect QTIP Elections When Portability Elections Also Made
The IRS resolved an important issue when it issued Revenue Procedure 2016-49, effective September 27, 2016, clarifying that the IRS would not disregard QTIP elections for estates that also made a portability election.
United States
2 Nov 2016
What Do Prince, Michael Jackson, And Whitney Houston Have In Common?
Michael Jackson, Prince and Whitney Houston each revolutionized the music industry and impacted popular music for decades.
United States
18 Jul 2016
New Basis Reporting Requirements (And Penalties) For Decedents' Estates
President Obama signed into law the Surface Transportation and Veterans Health Care Choice Improvement Act (the "Act") to reauthorize the Highway Trust Fund's spending authority for another three months.
United States
7 Jan 2016
Donors And Charities Benefit Under New Tax Legislation
While most provisions of the Internal Revenue Code ("Code") do not automatically expire, there are dozens that do.
United States
6 Jan 2016
New IRS Procedure for Issuance Of Federal Estate Tax Closing Letters
Effective for all federal estate tax returns filed on or after June 1, 2015, federal estate tax closing letters will be issued only upon request.
United States
19 Nov 2015
IRS Plans To Further Restrict Family Business Valuation Discounts
IRS regulations anticipated for release as early as this September may further restrict valuation discounts.
United States
24 Aug 2015
Bitcoin And The Like: Tax Considerations
Virtual currency is a new, untested, and unregulated asset.
United States
14 Apr 2015
Obama Proposes "Middle Class" Tax Increases At Death
The prospects of significant tax legislation this year are low. Nevertheless, when the President proposes "tax reform" it makes headlines.
United States
1 Apr 2015
Keep Your Collection Away From The Collectors: Tax Planning For Fine Art
Appreciation of fine art can create challenging tax issues, but with proper planning collectors can minimize the estate, gift, and income tax consequences of their collections.
United States
24 Oct 2014
Income Tax Reporting For Decanting
Over the past several years, the number of states specifically authorizing decanting by statute has grown rapidly.
United States
30 Jun 2014
Transfers To Non-Citizen Spouses: Planning Considerations
Estate planning professionals commonly encounter married couples with mixed nationalities.
United States
21 Mar 2014
The Benefits Of Marital Deduction Planning — Even With Portability
As discussed in a prior post, one of the helpful provisions recently added to federal estate tax law allows a surviving spouse to use any "leftover" or "unused" federal estate tax exclusion amount of a deceased spouse.
United States
11 Oct 2013
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