New Jersey Law JournalWhat does the American Taxpayer Relief Act mean for estate planning in 2013 and beyond? There are still compelling reasons to advise clients to create estate plans and purchase life insurance
With the estate tax laws currently in effect, coupled with historically low interest rates and distressed asset values, it is important to review estate planning and consider whether to take advantag
...a 55 percent marginal tax rate. Planning considerations including outright lifetime gifting, GRATs, IDGTs and others should be considered. Lifetime Gifting ...
The ripple effect of the 2010 tax act through many areas of legal practic
Estate planning attorneys should be cognizant of the above issues whenever an estate plan involves transfers with real estate so they can properly advise their clients
Those who believe that stocks they own are undervalued today and have a strong upside potential over the next few years should consider using a GRAT as part of their wealth transfer planning
...GRATS: Make Sure to Sweat All the Small Stuff Offer...
... GRATs are hot. Given today's low interest rates and volatile markets, they...
...Succession PlanningChanges impact two fundamental aspects of GRATs funded with business interestsBy Robert W. Cockren and Elga...
...2039 regulations in June of this year, impact two fundamental aspects of GRATs funded with business interests: valuation discounts and the determination of the amount...
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