Practitioners are well-aware that lifetime gifts are more tax-efficient than transfers at death. But during the past seven years there's been a possibility that the estate tax might be permanently repealed, so it's been out of vogue for...
It waives excise tax for failure to take RMDS for 2024 for certain accounts
Indirect transfers weren’t gifts because they were made in the ordinary course of business.
The bill was expedited after Iran attacked Israel over the weekend.
Lawrence M. Friedman, professor of law, Stanford Law School, Stanford, Calif.
David Horton, the Martin Luther King, Jr. professor of law at the University of California, Davis, School of Law in Davis, Calif. and Reid Kress Weisbord, distinguished professor of law at Rutgers Law School in Newark, N.J. and the Judge Norma L...
Roger Colinvaux, professor, The Catholic University of America Columbus School of Law in Washington, D.C.
Danaya C. Wright, professor of law, University of Florida Law in Gainesville, Fla.
How to reduce risk in light of CCA 202352018.