Insights & Developments


Estate Tax

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February  26, 2010 - Estate Planning (Portfolio 800)
The Transfer Tax Landmine - Code §2511(c) - Partially Defused

Is it an escape hatch that allows billionaires to circumvent the transfer tax system?
Is it a landmine that threatens sales to irrevocable grantor trusts, grantor retained annuity trusts (GRATs), and life insurance?
Does it inhibit certain innocuous charitable giving techniques?
Or does it merely prevent wealthy residents of high-tax states from avoiding state capital gain tax?

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February  03, 2010 - Daily Tax Report
Geithner, Baucus Favor Retroactive Extension for 2009 Estate Tax Rates

Treasury Secretary Geithner and Senate Finance Committee Chairman Baucus say they both support extending 2009 estate tax rates for 2010 and that the tax increase should be made retroactive to Jan. 1. “We hope Congress will act and make [the proposed] changes retroactive to Jan. 1 of this year,” Geithner told... 

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