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.

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

All 17 proposed amendments to the Texas Constitution that were on the Nov. 4, 2025, ballot—which are the result of legislation the Texas Legislature passed earlier this year—have passed.

United States Tax

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Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

After much uncertainty, Congress has enacted a permanent increase in the Federal Estate and Gift Tax lifetime exemption amounts for 2025 and beyond.

United States Family

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Clark Hill

Estate Tax 2026: What You Need To Know

The U.S. Federal Estate Tax Unified Credit (the "Credit"), which allowed individuals to leave up to $13,990,000 to their non-spouse heirs federal estate tax free...

United States Tax

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Gross Shuman P.C.

The Impact Of One Big Beautiful Bill On Estate Planning (Podcast)

In this episode of Trust Us, Danielle Friedman, Max McCauley, and Herb Fineburg discuss the recent changes brought by the One Big Beautiful Bill Act, which raised the estate tax exemption level...

United States Family

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Offit Kurman

Three Big Changes To Washington Estate Tax Laws As Of July 1, 2025

United States Family

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Beresford Booth

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

United States Tax

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Stites & Harbison PLLC

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

United States Tax

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Hughes Hubbard & Reed LLP

After The One Big Beautiful Bill: Estate Tax Updates

United States Tax

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Davis+Gilbert LLP

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

United States Government

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Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

United States Family

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Lowenstein Sandler

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

United States Tax

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Holland & Knight

The Accidental Art Collector: Income And Estate Tax Considerations

United States Tax

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Porzio, Bromberg & Newman

Moving To A New State? Update Your Estate Plan

United States Family

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IR Global

Wealth Management Update

United States Wealth Mgt

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Proskauer Rose LLP

Early Mediation: Is Your Case A Likely Candidate?

United States Litigation

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JAMS

The Changes To The English Arbitration Regime: What Parties To International Construction Disputes Need To Know

United States Litigation

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JAMS

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

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JAMS

USPTO Proposes Dramatic Restrictions For Inter Partes Review Institution

United States IP

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Osha Bergman Watanabe & Burton LLP

What Honeybees Have Taught Me About Dispute Resolution

United States Litigation

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JAMS

One Big, Beautiful Bill . . . Simplified

On May 22, 2025, the U.S. House of Representatives passed "The One Big, Beautiful Bill," a comprehensive tax reform package aimed at reforming the U.S. tax code.

United States Tax

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Buchanan Ingersoll & Rooney PC

Charitable Giving Techniques To Maximize An Estate Plan

Philanthropic giving has become an increasingly popular cornerstone to estate planning. Whether clients choose to give specific sums to charities during life or at death...

United States Tax

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Ballard Spahr LLP

Law Over Borders Comparative Legal Guide 2025

The United States imposes taxes and has legislatures and courts at the national, state and local levels. While there are a large number of taxes to consider, the taxes with which this chapter is predominantly concerned are income taxes and transfer taxes.

United States Tax

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Katten Muchin Rosenman LLP

Tax Consequences Of A Natural Disaster

Whatever one may believe about climate change, there is no denying that there has been a series of natural disasters over the past decade. Most recent was the devastation of the January 2025 fires in Southern California.

United States Tax

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Holland & Knight

Estate Planning Update

United States Tax

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Frankfurt Kurnit Klein & Selz

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

United States Tax

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Kaufman Rossin

What To Expect For U.S. Estate Tax Now

United States Tax

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O'Sullivan Estate Lawyers LLP

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

United States Family

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Ruchelman PLLC

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

United States Tax

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Carruthers & Roth

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

United States Family

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K&L Gates LLP

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

United States Family

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Polsinelli LLP

Key Benefits And Considerations Of California QTIP Trust

United States Family

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Opelon

International Tax Changes On The Horizon

United States Tax

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Farrell Fritz, P.C.

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

United States Tax

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Polsinelli LLP

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

Prior to November 5th, most pundits on both sides of the aisle did not forecast Republicans gaining control of both the Senate and House of Representatives.

United States Family

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Polsinelli LLP

Key Benefits And Considerations Of California QTIP Trust

A California QTIP trust is a powerful estate planning tool designed to provide financial security for a surviving spouse while preserving assets for future beneficiaries.

United States Family

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Opelon

International Tax Changes On The Horizon

First, Internal Revenue Service ("IRS") Commissioner Danny Werfel recently announced that the IRS is ending its automatic assessment of penalties for late-filed Forms 3520 reporting the receipt of foreign gifts and bequests.

United States Tax

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Farrell Fritz, P.C.

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

In 2017, the federal gift and estate tax exemption was $5.49 million1. The Tax Cuts and Jobs Act of 2017 doubled the gift and estate tax exemption amount to $11.18 million in 2018...

United States Tax

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Polsinelli LLP

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

United States Family

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Riker Danzig LLP

County Court Strikes Down Inheritance Tax On 529 Accounts

In a recent decision by the Allegheny County Court of Common Pleas, the court struck down Pennsylvania's statute exempting only Pennsylvania 529 plan accounts from the Commonwealth's inheritance tax.

United States Tax

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Barley Snyder

Regulations For Inherited IRA Accounts Issued

The SECURE Act and the 2.0 version substantially changed the way inherited retirement accounts must distribute.

United States Tax

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Taylor English Duma

What A Labour Government Could Mean For Capital Gains Tax In The UK

UK Chancellor Rachel Reeves emphasized economic growth as a priority, hinting at potential tax reforms. The Labour government may raise £8 billion through increased Capital Gains Tax (CGT) and inheritance tax changes, with details expected in the Autumn budget.

United States Tax

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Alvarez & Marsal

An Overview Of Common IRS Penalty Defenses For A Late-Filed Form 3520

Corrected, July 18, 2024: This article has been updated to fix a typo in the fifth paragraph and clarify a reference to a tax preparer missing a deadline.

United States Tax

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Gray Reed & McGraw LLP

How To Distinguish FBAR Willfulness From Non-Willfulness With Examples

United States Tax

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Gray Reed & McGraw LLP

Death And Taxes…and Planning Opportunities

United States Tax

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Ward and Smith, P.A.

Kentucky 2024 Legislative Session – Tax Changes Overview

United States Tax

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Frost Brown Todd

UK Spring Budget 2024

United States Tax

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Cadwalader, Wickersham & Taft LLP

Capitol Report: Week 1, 2024

United States Tax

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Nyemaster Goode

2024 Tax And Estate Planning Opportunities

United States Tax

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K&L Gates LLP

Tax And Estate Planning Opportunities To Consider Now

United States Tax

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K&L Gates LLP

What To Do After Your Estate Plan Documents Are Executed

United States Family

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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

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Davis+Gilbert LLP

Personal Planning Strategies

United States Tax

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Proskauer Rose LLP

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

United States Tax

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Pierce Atwood LLP

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

United States Tax

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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

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Estate Tax (Video)

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McDermott Will & Emery

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