Our Thoughts On Archive

Climbing AFRs Put Dormant Estate Planning Techniques Back on the Table

When considering federal estate tax planning, one of the most common objectives of the planner is removing assets from the taxpayer’s taxable estate.

Proposed Regulations Affecting Valuation Discounts - New Update Provides Sigh of Relief

In August of 2016, the Internal Revenue Service (the “IRS”) proposed regulations that, if made final, would have extensive consequences on

New Estate Tax Portability Relief

The federal estate tax provides a lifetime exemption of $5,490,000 (for 2017) per person. That means that the first $5,490,000 of assets owned at death

The Florida Electronic Wills Act

Anyone who hasn’t lived on a deserted island for the past two decades has surely observed how the digital age has transformed nearly every aspect

Update on Proposed Regulations Affecting Valuation Discounts

In August of this year, the Internal Revenue Service (“IRS”) unveiled proposed regulations under Section 2704 of the Internal Revenue Code

What a Trump Presidency Means for the Estate Tax

When President-elect Donald Trump first rolled out his much-anticipated tax plan as a Presidential candidate earlier this year, his plan to eliminate the