Mondaq USA: Tax > Inheritance Tax
Proskauer Rose LLP
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the "2012 Act").
McLane Middleton, Professional Association
The Tax Cuts and Jobs Act of 2017 can mean good news for folks standing to inherit property.
Dickinson Wright PLLC
I bet you have no idea what would happen if your intended beneficiaries pass away other than in the order you assume.
Anaford Attorneys
Usufruct is typically used as an advantageous estate planning technique in Europe and in particular in France. However, in situations where US tax laws come into play, the advantages of using it can be diminished or negated, depending on ....
Smith Gambrell & Russell LLP
I must confess that all this talk about estate tax repeal and farmers losing their corn fields has resulted in our clients being confused and my mother being worried.
Smith Gambrell & Russell LLP
Having grown up listening to and memorizing every Beatles song, I was deeply saddened by the death of George Harrison.
Milbank, Tweed, Hadley & McCloy LLP
Two years have passed since Treasury and the IRS first announced that they were working on guidance relating to the basis of grantor trust assets at death.
Holland & Knight
A recent IRS private letter ruling, PLR 201825003, highlights the important differences between U.S. federal income tax and gift tax treatment of charitable donations.
Withers LLP
US citizens and green card holders are already familiar with worldwide taxation. US persons who have become 'deemed domiciled' in the UK for inheritance tax ('IHT') ...
Dickinson Wright PLLC
The estate and gift tax exemption was raised to $11,180,000 per person for 2018, and will increase based on inflation each year until 2026 when it will return to the amount ...
Womble Bond Dickinson
Individuals and businesses continue to evaluate the Tax Cuts and Jobs Act of 2017 (the "Tax Act" or "Act") and, in particular, the specific effects on personal and business tax planning.
Dentons
The major change to estate and gift taxes in the Tax Cuts and Jobs Act of 2017 is a doubling of the integrated estate and gift tax exemption to approximately $11.2 million1 for decedents dying...
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
McDermott Will & Emery
Estate Tax - Video
Thompson Coburn LLP
On January 1, 2018, the most significant changes to the U.S. tax code in 30 years took effect. While the permanency of these changes varies, they are all currently scheduled to continue until at least 2026 ...
Withers LLP
On December 22, 2017, President Trump signed into law the most sweeping changes to federal tax law in decades, including nearly doubling the basic exclusion amount (hereinafter referred to as the "exemption amount") for gift, estate, and generation skipping transfer (GST) tax for the next 8 years.
Withers LLP
The Council on Foundations in the US has warned that the new US tax legislation changes will result in a decrease of $16 – $24 billion in charitable giving every year.
Proskauer Rose LLP
On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act implements a variety of significant tax reforms. Pertinent to estate, gift ...
Akin Gump Strauss Hauer & Feld LLP
The Tax Cuts and Jobs Act (the "Act"), which took effect on January 1, 2018, is the most comprehensive update to the Internal Revenue Code in decades.
Anderson Kill
The corporate and business changes are permanent. Below is a summary of some of the tax law's major provisions.
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Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
Proskauer Rose LLP
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the "2012 Act").
McLane Middleton, Professional Association
The Tax Cuts and Jobs Act of 2017 can mean good news for folks standing to inherit property.
Milbank, Tweed, Hadley & McCloy LLP
Two years have passed since Treasury and the IRS first announced that they were working on guidance relating to the basis of grantor trust assets at death.
Anaford Attorneys
Usufruct is typically used as an advantageous estate planning technique in Europe and in particular in France. However, in situations where US tax laws come into play, the advantages of using it can be diminished or negated, depending on ....
Dentons
The major change to estate and gift taxes in the Tax Cuts and Jobs Act of 2017 is a doubling of the integrated estate and gift tax exemption to approximately $11.2 million1 for decedents dying...
Dickinson Wright PLLC
I bet you have no idea what would happen if your intended beneficiaries pass away other than in the order you assume.
Smith Gambrell & Russell LLP
Having grown up listening to and memorizing every Beatles song, I was deeply saddened by the death of George Harrison.
Smith Gambrell & Russell LLP
I must confess that all this talk about estate tax repeal and farmers losing their corn fields has resulted in our clients being confused and my mother being worried.
Proskauer Rose LLP
On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act implements a variety of significant tax reforms. Pertinent to estate, gift ...
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