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November 2024 AFRs and 7520 Rate Inflation Adjustments for 2025 & Planning Considerations Delaware "Beneficiary Well-Being Trust" Practice Considerations – Implications for Estate Planning Estate of Williams: Omission of a Testator’s Other Known Children Demonstrated His Intent to Exclude All Preexisting Children, Known or Unknown Estate of Nowell v. Commissioner: Fractional Interest Discount Planning with QTIPS McDougall v. Commissioner: Termination of QTIP Trust Results in Gift Tax Liability to Remainder Beneficiaries Estate of Fields v. Commissioner: Inclusion of Transferred Assets under § 2036(a)
on November 2024
Estate, Gift and GST Tax Update Gift Tax Update New York Basic Exclusion Amount to Increase in 2025 Connecticut Estate Planning Update Massachusetts Estate Planning Update Spousal Lifetime Access Trusts (“SLATS”)
on March 18, 2024
September 2023 AFRs and 7520 Rate More Large Inflation Adjustments Are in Store for 2024 and 2025 IRS Notice 2023-54: Transition Relief and Guidance Relating to Certain RMDs Estate of Demuth v. Comm'r: Checks Delivered Before, but Deposited After Decedent's Death, are Includable in Decedent's Estate Schaddelee v. Deleon: Using a General Assignment as a "Catch All" for Irrevocable Trust Funding Does Not Supersede a Beneficiary Designation Matter of Wells: Unsuccessful Attempt at Probating a Conformed Copy of a Will Matter of Fakhra: Renunciations are Irrevocable, and They Do Not Need to be Physically Served
on September 2023
From Proskauer For Good on February 16, 2023
