Searching Content indexed under Wills/ Intestacy/ Estate Planning by Grant Thornton LLP ordered by Published Date Descending.
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Tax Reform Outlook: Frequently Asked Questions
The potential for sweeping tax changes is greater now than in decades, but many open questions remain.
United States
15 Feb 2017
IRS Further Postpones New Requirements For Estates To Report Asset Values
Legislation enacted last July imposed new reporting requirements on estates filing estate tax returns after July 31, 2015.
United States
25 Feb 2016
New Letter Rulings Give Examples Of Trust Modifications That Allow Trust To Retain GST Exempt Status
Two private letter rulings issued by the IRS provide guidance on when changes made to a "grandfathered" trust will cause that trust to lose its exempt status.
United States
17 Jun 2014
IRS Offers Relief For Missed Estate Tax ‘Portability’ Elections
The IRS has offered (Rev. Proc. 2014-18) estates of decedents dying before 2014 relief for missed "portability" elections.
United States
16 Feb 2014
Fifth Circuit Rules That Decedent’s Intent Was Sufficient To Create Partnership
The Fifth Circuit in Keller v. United States (Docket No. 10-41311) has affirmed the district court’s ruling (Docket No. 6:02-cv-00062) that assets of a family limited partnership (FLP) were established before the decedent’s death, even though no assets had actually been transferred by that time.
United States
16 Oct 2012
IRS Rules On Trust’s Purchase Of Life Insurance Policy
Estate planning with life insurance often involves the transfer of life insurance policies among related parties. In many instances, taxpayers transfer the ownership of existing policies to trusts to prevent the policy proceeds from being included in the gross estate of the insured.
United States
17 Sep 2012
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