Menu
Search

News

HomeNews

Archives

Lapse of Crummey power need not result in taxable gift if hanging power is used

TRUSTS AND ESTATES A hanging power, whereby the "taxable" part of a beneficiary's power to invade corpus is carried over until it becomes nontaxable, can avoid gift tax consequences, but…

Read More

Coordinating Buy-Outs and Installment Payment of Estate Tax

ESTATE PLANNING A buy-out agreement that provides for the installment purchase of a decedent's stock can protect the availability of the Section 6166 election to defer the payment of estate…

Read More
Contact us

Get In Touch

  • This field is for validation purposes and should be left unchanged.
Call Now Button