Transfer taxes

Case Design Series- To Gift or Not to Gift, That is the Question.

Topics: Transfer taxes

Several factors now impact all wealth transfer planning, including: (1) higher income and capital gains tax rates, (2) lower gift and estate tax rates, (3) basis step-up applicability in more situations, and (4) varying state capital gains and estate taxes, depending on the donor’s and recipient’s state of residence. We will examine the new approach…

The Hits Just Keep on Coming: 2016 Gift, Estates & Trusts Priorities – IRS Names Grantor Trusts Among New Items.

Topics: Estate planning, Grantor trusts, Transfer taxes, Trusts

The WRMarketplace is created exclusively for AALU Members by the AALU staff and Greenberg Traurig, one of the nation’s leading tax and wealth management law firms. The WRMarketplace provides deep insight into trends and events impa cting the use of life insurance products, including key take-aways, for AALU members, clients and advisors. The AALU WRNewswire…

Market Watch – Planning Before Interest Rates Rise.

Topics: Estate planning, Grantor trusts, Transfer taxes, Trusts

Thursday, September 17, 2015WRM#15-34 The WRMarketplace is created exclusively for AALU Members by the AALU staff and Greenberg Traurig, one of the nation’s leading tax and wealth management law firms. The WRMarketplace provides deep insight into trends and events impacting the use of life insurance products, including key take-aways, for AALU members, clients and advisors....

Portability of Estate and Gift Tax Exclusion – Final Regulations Issued.

Topics: Transfer taxes

Thursday, July 16, 2015WRM#15-26 The WRMarketplace is created exclusively for AALU Members by the AALU staff and Greenberg Traurig, one of the nation’s leading tax and wealth management law firms. The WRMarketplace provides deep insight into trends and events impacting the use of life insurance products, including key take-aways, for AALU members, clients and advisors.…

Crummey Powers – Crummy or Essential? It’s More Than Just Moving Paper.

Topics: Estate planning, ILIT, Transfer taxes, Trusts

Thursday, July 2, 2015WRM#15-24 The WRMarketplace is created exclusively for AALU Members by the AALU staff and Greenberg Traurig, one of the nation’s leading tax and wealth management law firms. The WRMarketplace provides deep insight into trends and events impacting the use of life insurance products, including key take-aways, for AALU members, clients and advisors.…

Portability 101 – How it Works and When it Makes Sense.

Topics: Tax treatment, Transfer taxes

Thursday, May 21, 2015WRM#15-18 The WRMarketplace is created exclusively for AALU Members by the AALU staff and Greenberg Traurig, one of the nation’s leading tax and wealth management law firms. The WRMarketplace provides deep insight into trends and events impacting the use of life insurance products, including key take-aways, for AALU members, clients and advisors.…

I Can’t Take It With Me, But Can I Give It Away? Transferring Shared Family Assets – Fundamental Questions, Practical Solutions.

Topics: Estate planning, Transfer taxes, Trusts

Thursday, May 14, 2015WRM#15-17 The WRMarketplace is created exclusively for AALU Members by the AALU staff and Greenberg Traurig, one of the nation’s leading tax and wealth management law firms. The WRMarketplace provides deep insight into trends and events impacting the use of life insurance products, including key take-aways, for AALU members, clients and advisors.…

Administration’s FY 2016 Budget- Part I: Something Old, Something New (with Sample Client Letter).

Topics: Capital gains, Carried interest, COLI/BOLI, DRD, Tax treatment, Transfer for value, Transfer taxes

Thursday, February 12, 2015WRM#15-05 The WRMarketplace is created exclusively for AALU Members by the AALU staff and Greenberg Traurig, one of the nation’s leading tax and wealth management law firms. The WRMarketplace provides deep insight into trends and events impacting the use of life insurance products, including key take-aways, for AALU members, clients and advisors.…

Inflation Adjustments in Various Tax Benefits for 2015

Topics: Tax treatment, Transfer taxes

Annual inflation adjustments for more than 40 tax provisions for tax year 2015 have been released by the IRS. These include income tax, estate and gift tax, and employee benefit changes. Because of their importance and for the convenience of readers, we will be departing from our usual format to provide a comprehensive and easy…