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.

2026 Estate Tax Update: $15M Exemption & OBBBA Rules

As we move forward into 2026, the landscape of estate planning has shifted significantly. With the enactment of the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025...

United States Tax

JP

Johnson, Pope, Bokor, Ruppel & Burns

Succession Planning For Oklahoma Family Businesses

You have spent years, maybe decades, building something real. A business that employs people you care about, serves a community you are part of, and provides for a family that depends on you.

United States Family

CL

Cantrell Law Firm

New Report Highlights Increase In Lifetime Real Estate Transfers In The U.S.

Leaving real estate to heirs through a will or a revocable trust has long been standard practice in estate planning. Many clients expect to pass along the home they have lived in for years...

United States Real Estate

FF

Farrell Fritz, P.C.

The One Big Beautiful Bill Act And Estate Planning: What You Need To Know

Navigating estate planning can be complex, especially in light of legislation like the One Big Beautiful Bill Act ("OBBBA" or the "Act"), signed into law on July 4, 2025.

United States Tax

BL

Buckley Law

Autumn Budget 2025 – Pensions Aspects

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

United States Employment

AO

A&O Shearman

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

United States Tax

GS

Gross Shuman P.C.

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

United States Family

OK

Offit Kurman

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

United States Family

BB

Beresford Booth

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

United States Tax

SH

Stites & Harbison PLLC

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

United States Tax

HH

Hughes Hubbard & Reed LLP

After The One Big Beautiful Bill: Estate Tax Updates

United States Tax

DL

Davis+Gilbert LLP

Debt's Grip: What Consumer Bankruptcy Reveals About Financial Risk In America (Podcast)

United States Insolvency

BS

Ballard Spahr LLP

401(k) And IRA Contribution Limits For 2026: Retirement Savings, Adjustments For Inflation, And SECURE 2.0 Changes American Taxpayers Must Know About

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

United States Tax

N

Nossaman LLP

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

United States Litigation

J

JAMS

March 2026: Federal Deadlines That Will Reshape The AI Regulatory Landscape

United States Technology

BB

Baker Botts 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

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

Last week, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). At nearly 900 pages in length, OBBBA's size lives up to its name by enacting sweeping changes...

United States Family

LS

Lowenstein Sandler

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

The U.S. Senate on July 1, 2025, passed an updated version of the budget reconciliation bill 51-50, along party lines.

United States Tax

HK

Holland & Knight

The Accidental Art Collector: Income And Estate Tax Considerations

It's not unusual for individuals to inherit valuable artwork without having a genuine interest in art.

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

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

United States Tax

KR

Kaufman Rossin

What To Expect For U.S. Estate Tax Now

United States Tax

OE

O'Sullivan Estate Lawyers LLP

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

United States Family

RP

Ruchelman PLLC

Estate Planning Update

While the estate and gift tax exemption is at an all time high in 2025, this could change dramatically in 2026. Accordingly, for 2025, please consider the following updates and planning considerations.

United States Tax

FK

Frankfurt Kurnit Klein & Selz

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

United States Tax

CR

Carruthers & Roth

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

PL

Polsinelli LLP

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

The Internal Revenue Service recently announced that the federal estate and gift tax exemption amounts will be $13.99 million per individual for gifts and deaths occurring in 2025...

United States Family

RD

Riker Danzig LLP

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

United States Tax

SW

Schellenberg Wittmer Ltd

Understanding Grantor Retained Annuity Trusts

United States Family

S

Sterlington PLLC

County Court Strikes Down Inheritance Tax On 529 Accounts

United States Tax

BS

Barley Snyder

Regulations For Inherited IRA Accounts Issued

United States Tax

TE

Taylor English Duma

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

United States Tax

AM

Alvarez & Marsal

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

United States Tax

GR

Gray Reed & McGraw LLP

How To Distinguish FBAR Willfulness From Non-Willfulness With Examples

United States Tax

GR

Gray Reed & McGraw LLP

Death And Taxes…and Planning Opportunities

United States Tax

Wa

Ward and Smith, P.A.

Kentucky 2024 Legislative Session – Tax Changes Overview

United States Tax

FB

Frost Brown Todd

UK Spring Budget 2024

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Capitol Report: Week 1, 2024

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

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Latest Videos

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Estate Tax (Video)

MW

McDermott Will & Emery

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