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Tags archive: estate tax

Home /Tag: estate tax
Featured

Portability of Deceased Spousal Unused Exclusion Extended

By  Lisa Lightfoot, MPA and Darlene Pulliam, PhD, CPA

August 2023 0

Revenue Procedure 2022-32 (2022-30 IRB 101) became effective on July 8, 2022. This guidance issued by the IRS allows certain taxpayers an extended amount of…

Featured

The State of the Inheritance Tax in New Jersey

Questions about the Decision in Van Riper

By  James Lynch, CPA

August 2021 0

Recently, New Jersey repealed its estate tax for residents passing away after December 31, 2017 [New Jersey Statutes Annotated (N.J.S.A.) 54:38-1 (c)(4)]. However, the New…

Featured

Planning for 2020 by Looking Back to 2012

By  Martin Shenkman, JD, CPA/PFS, AEP

December 2020 0

The year 2012 was monumental for estate and retirement planning. Individuals flooded advisors' offices in the latter part of the year to make gifts to…

Featured

Estate Tax Advice Today

The Impact of Coronavirus, the CARES Act, Low Interest Rates, and Market Declines

By  Martin Shenkman, JD, CPA/PFS, AEP and Jonathan G. Blattmachr, JD

June 2020 0

In Brief The COVID-19 pandemic has put the economy in a precarious state, but certain effects of the downturn, such as historically low interest rates…

Featured

ICYMI—Financial Planning Using Qualified Opportunity Zones

The Integration of Estate Tax and Income Tax Planning Is Now Complete

By  Kevin Matz, JD, CPA, LLM

June 2019 0

In Brief The Tax Cuts and Jobs Act of 2017 expanded the federal estate, gift, and generation-skipping transfer tax exemption amounts, dramatically changing the landscape…

Featured

Financial Planning Using Qualified Opportunity Zones

The Integration of Estate Tax and Income Tax Planning Is Now Complete

By  Kevin Matz, JD, CPA, LLM

June 2019 0

In Brief The Tax Cuts and Jobs Act of 2017 expanded the federal estate, gift, and generation-skipping transfer tax exemption amounts, dramatically changing the landscape…

News & Views

State and Local Tax Roundup

Current Developments in New Jersey and Connecticut

By  Corey L. Rosenthal, JD and Caterina Li

July 2018 0

CPAs need to be aware of current tax developments in key states to properly advise clients that are doing business in multiple jurisdictions. Below is…

News & Views

Estate Tax Resources

By  Susan B. Anders, PhD, CPA/CGMA

June 2018 0

There was much speculation surrounding the fate of the federal estate tax leading up to the ultimate passage of the Tax Cuts and Job Act…

Feature Articles

Gift Horse or Trojan Horse?

Helping Beneficiaries Avoid Hidden Tax Liens

By  Robert S. Barnett, JD, CPA

February 2018 0

It is the worst-case scenario for many individual taxpayers: a lien on their property. While a lien is not the same as seizure, as the…

Featured

Charitable Giving Update

By  Martin Shenkman, JD, CPA/PFS, AEP

January 2018 0

Taxpayers and their advisors alike are focused on the potentially massive tax changes being discussed in Congress. As of this writing, it is uncertain what…

Featured

Lifetime Planning with Life Insurance

By  Robert J. Alder and Sidney Kess, JD, LLM, CPA

December 2017 0

Life insurance is one of the most important tools in modern financial planning, but it is not always the most appreciated. It has a role…

Featured

6 Proactive Steps CPAs Should Take to Help Individuals Plan

By  Martin Shenkman, JD, CPA/PFS, AEP

November 2017 0

Too often, valuable planning steps fall between the tasks a high-net-worth individual's various advisors believe to be within their purview. Should the step be addressed…

Featured

Accomplishing Estate Planning Goals through the Use of Partnership Income Tax Rules

By  William T. Kriesel, CPA/PFS, CFP, AEP

May 2017 0

In Brief Many strategies exist for transferring wealth from one generation to the next without running afoul of the estate tax. Most of these, however,…

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