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Searching Content indexed under Income Tax by Mitchell Gaswirth ordered by Published Date Descending.
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1
Wealth Management Update - July 2019
The Supreme Court ruled unanimously on June 21, 2019, that a trust beneficiary's residence in a State, standing alone, is not sufficient for that State to impose income tax on that trust.
United States
12 Jul 2019
2
State Tax On Trust Income Based Solely On In-State Residence Of Beneficiaries Found Unconstitutional
On June 21, 2019, the United States Supreme Court decided North Carolina Dept. of Revenue v. Kimberly Rice Kaestner 1992 Family Trust (hereinafter, "Kaestner").
United States
11 Jul 2019
3
"Passthrough Deduction" Regulations Finalized
The passthrough deduction provides a maximum effective rate of 29.6%.
United States
20 Mar 2019
4
Summary Of The Opportunity Zone Program
The Tax Cuts and Jobs Act enacted section 1400Z-2 of the Internal Revenue Code, which created the qualified opportunity zone program.
United States
14 Nov 2018
5
Wealth Management Update - October 2018
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.4%, down slightly from 3.44% in September.
United States
10 Oct 2018
6
Personal Planning Strategies
The Personal Planning Strategies Newsletter provides articles addressing the latest statutory changes and developments affecting retirement, estate, insurance and tax planning, as well as cutting-edge corporate, real estate and tax concepts.
United States
11 Sep 2018
7
Wealth Management Update - March 2018
The March § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.0%, up 0.2% from February.
United States
8 Mar 2018
8
Wealth Management Update - December 2017
These same rates are used in connection with sales to defective grantor trusts.
United States
13 Dec 2017
9
Wealth Management Update (May 2017)
The May § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.4%, down 0.2% from April.
United States
9 May 2017
10
Personal Planning Strategies - December 2016
It should be noted that while the estate tax exemption is portable among spouses at death, the GST tax exemption is not portable.
United States
9 Dec 2016
11
Wealth Management Update - October 2016
The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.6%, up 0.2% from September.
United States
3 Oct 2016
12
Wealth Management Update - July 2016
The July § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8%, which has remained constant since March.
United States
29 Jun 2016
13
Wealth Management Update - June 2016
The June § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8%, which has remained constant since March.
United States
2 Jun 2016
14
Wealth Management Update (March 2016)
March Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
United States
30 Mar 2016
15
Obama's Budget Proposals Expand Application Of Net Investment Income Tax And Address Carried Interest
On February 9th, President Obama released his Budget Proposals for 2017 (the "Budget Proposals").
United States
17 Feb 2016
16
Personal Planning Strategies - December 2015
Tax Exemption Inflation Increases for 2016
United States
11 Dec 2015
17
Wealth Management Update - November 2015
The November § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0%, the same as October.
United States
2 Dec 2015
18
Wealth Management Update (November 2015)
November Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts; 2016 Annual Gift Exclusion; 2016 Gift and Estate Tax Exemption Amount; Tax Court Upholds Valuation Discount on "Net Net Gift" (Steinberg v. Commissioner, 145 T.C. No. 7 (September 16, 2015)) ...
United States
12 Nov 2015
19
Personal Planning Strategies - July 2015
Another significant change in the law involves certain gifts made during a decedent's lifetime.
United States
21 Jul 2015
20
Wealth Management Update (April 2015)
Obama Administration Announces Revenue Proposals
United States
22 Apr 2015
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