SALT & Pepper
Triumph for Gifts of Hard to Value Assets
June 05, 2012
In March, the U.S. Tax Court decided Wandry v. Commissioner, a major victory for taxpayers and estate planning attorneys making gifts with hard to value assets.
Read MorePotent Portability?
May 24, 2012
With the Tax Relief Act of 2010, Congress allowed a deceased spouse to transfer his unused estate tax exclusion to his surviving spouse - what practitioners call "portability". Now that tax day for the first year with portability has passed, it's worth taking a look back at some of the opportunities and perils this has opened up for estate planning.
Read MoreSurprise! Marital Deduction Only Applies to Transfer to a Spouse
April 23, 2012
