United States: Inheritance Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

Recent federal legislation has permanently extended the historically high unified exemption amount for federal estate and gift tax purposes. The current exemption of $13.99 million per individual remains in place through December 31, 2025...

United States Tax

SH

Stites & Harbison PLLC

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

President Donald Trump's massive tax-and-spending package requires attention from both individuals and estate planners to advance their estate and income tax planning objectives.

United States Tax

HH

Hughes Hubbard & Reed LLP

After The One Big Beautiful Bill: Estate Tax Updates

The recently enacted One Big Beautiful Bill Act has brought about significant changes to the long-term estate planning landscape by permanently increasing the federal lifetime gift, estate and generation-skipping transfer...

United States Tax

DL

Davis+Gilbert LLP

The OBBB Act | Agriculture Reimagined: Conservation, Taxes & Specialty Crops

On Friday, July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (H.R. 1) Public Law No: 119-21 (The OBBB Act).

United States Government

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Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

United States Family

LS

Lowenstein Sandler

Senate Moves To Scale Back Clean Energy Tax Credits Under Inflation Reduction Act: Latest Updates

United States Tax

HK

Holland & Knight

The Accidental Art Collector: Income And Estate Tax Considerations

United States Tax

PB

Porzio, Bromberg & Newman

Moving To A New State? Update Your Estate Plan

United States Family

IG

IR Global

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

One Big, Beautiful Bill . . . Simplified

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Charitable Giving Techniques To Maximize An Estate Plan

United States Tax

BS

Ballard Spahr LLP

Law Over Borders Comparative Legal Guide 2025

United States Tax

KM

Katten Muchin Rosenman LLP

Tax Consequences Of A Natural Disaster

United States Tax

HK

Holland & Knight

Estate Planning Update

United States Tax

FK

Frankfurt Kurnit Klein & Selz

[PODCAST] When Scammers Strike: How Mediation Can Help Resolve Consumer Fraud Claims

United States Litigation

J

JAMS

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

Bridging Cultures, Avoiding Disputes: Why Construction Needs Partnering Dialogue More Than Ever

United States Litigation

J

JAMS

Workplace Violence: Why Employers Can't Afford To Ignore The Warning Signs

United States Employment

OK

Offit Kurman

Is The Economy Shifting? Ankura's July 2025 U.S. Economic Tracker Reveals Key Trends

United States Strategy

AC

Ankura Consulting Group LLC

What Are Death Taxes? Key Facts About Estate And Inheritance Taxes And How To Avoid Them

Many people may feel taxed to death, but it's actually more than that. After you die, there may still be taxes to pay. Death can be a tax-triggering event. And there are two you should be aware of: the estate tax.

United States Tax

KR

Kaufman Rossin

What To Expect For U.S. Estate Tax Now

There has been a rapid flurry of executive orders and announcements since the January 20, 2025, inauguration, but not yet any guidance on what to expect for U.S. estate tax in 2025 and afterwards.

United States Tax

OE

O'Sullivan Estate Lawyers LLP

Dynasty In The Details – U.S. Estate Planning Considerations For Global Families

In the United States, creating "dynasty trusts" has become common planning tool for many estate planners. A dynasty trust is a trust that may continue for generations under applicable law.

United States Family

RP

Ruchelman PLLC

Now Is Not The Time To Watch The Sunset – Planning Considerations For Potential Changes To The Estate And Gift Tax Exemptions

Now Is Not The Time To Watch The Sunset – Planning Considerations For Potential Changes To The Estate And Gift Tax Exemptions...

United States Tax

CR

Carruthers & Roth

The Inside Basis: Possible Estate Tax Rollback In The United States (Podcast)

United States Family

KG

K&L Gates LLP

Will The Red Wave Crash Down On The Estate Tax Sunset?

United States Family

PL

Polsinelli LLP

Key Benefits And Considerations Of California QTIP Trust

United States Family

O

Opelon

International Tax Changes On The Horizon

United States Tax

FF

Farrell Fritz, P.C.

Federal Estate And Gift Tax Changes In 2026: What Is On The Horizon, Or Sunset Rather?

United States Tax

PL

Polsinelli LLP

New 2025 Federal Exemption Amounts And How They Impact Estate And Gift Tax Planning

United States Family

RD

Riker Danzig LLP

A New Era For Estate Tax In Massachusetts: Understanding The $2 Million Exemption Increase

United States Tax

RI

Ruberto, Israel & Weiner

How Should Your Beneficiary Inherit Property In Trust

United States Family

SF

Spencer Fane

The Intentionally Defective Grantor Trust: A Strategy For Swiss Resident US Persons Engaging In US Gift Tax Exemption Planning

United States Tax

SW

Schellenberg Wittmer Ltd

Understanding Grantor Retained Annuity Trusts

United States Family

S

Sterlington PLLC

A New Era For Estate Tax In Massachusetts: Understanding The $2 Million Exemption Increase

On October 4, 2023, Governor Maura Healey ratified Bill H. 4104, doubling the Massachusetts estate tax exemption amount from $1 million to $2 million.

United States Tax

RI

Ruberto, Israel & Weiner

How Should Your Beneficiary Inherit Property In Trust

Clients will oftentimes ask their estate planning attorney what the best way for their loved ones to receive their inheritances from a revocable trust or irrevocable trust is.

United States Family

SF

Spencer Fane

The Intentionally Defective Grantor Trust: A Strategy For Swiss Resident US Persons Engaging In US Gift Tax Exemption Planning

US Persons (including foreign residents) should prepare for the reduction in the US estate and gift tax lifetime exemption scheduled for 2026. A common planning strategy is to set up irrevocable trusts to divest...

United States Tax

SW

Schellenberg Wittmer Ltd

Understanding Grantor Retained Annuity Trusts

Grantor retained annuity trusts (GRATs) are estate planning tools that allow a grantor to transfer appreciating assets to the next generation with little to no gift or estate tax consequences.

United States Family

S

Sterlington PLLC

County Court Strikes Down Inheritance Tax On 529 Accounts

United States Tax

BS

Barley Snyder

Death And Taxes…and Planning Opportunities

Financial markets, political moods, and the world-at-large can take us on a roller coaster ride of ups and downs.

United States Tax

Wa

Ward and Smith, P.A.

Kentucky 2024 Legislative Session – Tax Changes Overview

With such significant tax reform legislation passed in Kentucky over the last several years, some speculated whether the General Assembly would continue to use its Republican supermajority...

United States Tax

FB

Frost Brown Todd

UK Spring Budget 2024

The Chancellor of the Exchequer delivered the United Kingdom ("UK") Spring Budget for 2024 on 8 March, 2024.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Capitol Report: Week 1, 2024

The second session of the 90th General Assembly convened at 10:00 am on January 8th. The first day of the session included opening speeches from leadership in both the majority and minority party...

United States Tax

NG

Nyemaster Goode

2024 Tax And Estate Planning Opportunities

United States Tax

KG

K&L Gates LLP

Tax And Estate Planning Opportunities To Consider Now

United States Tax

KG

K&L Gates LLP

What To Do After Your Estate Plan Documents Are Executed

United States Family

MG

Mansour Gavin

Beyond Setting Up Your Revocable Trust, What Other Trust Vehicles Are Out There?

United States Family

MG

Mansour Gavin

2024 Lifetime Gift And Estate Tax Exemption Update

United States Tax

DL

Davis+Gilbert LLP

Personal Planning Strategies

United States Tax

PR

Proskauer Rose LLP

Long-Awaited Tax Package Provides Some Relief From Archaic Massachusetts Estate Tax Laws

United States Tax

PA

Pierce Atwood LLP

Federal Estate Tax Strategies To Consider Before It's Too Late

United States Tax

GH

Greensfelder, Hemker & Gale

Gifts That Keep On Giving

United States Family

Wa

Ward and Smith, P.A.

Is There Taxation Without Realization? Moore May Create More Questions Than Answers

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Estate Tax Liabilities Vary Based On Your Domiciliary Status

United States Tax

GG

Greenberg Glusker Fields Claman & Machtinger

Texas Tax Roundup | June 2023 | Protest Payments, Exempt Organizations, And More!

United States Tax

F

Freeman Law

Basic Estate Tax Planning For Married Couples: Opportunities For Use Of Estate Tax Exemptions

United States Family

Wa

Ward and Smith, P.A.

IPB Tax, Trusts & Estates Newsletter - Spring 2023

United States Tax

IP

Ivins, Phillips & Barker

Why US Selective Military Service Is Leading Some Expats To Renounce Their US Citizenship

United States Tax

MP

Moodys Private Client Law LLP

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Estate Tax (Video)

MW

McDermott Will & Emery

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