Estate, gift, and inheritance taxes

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Individual Taxes

How Do Estate And Inheritance Taxes Affect Entrepreneurs?

March 6, 2018 –
A new paper and brief explore how estate and inheritance taxes (or wealth transfer taxes) affect entrepreneurs and would-be entrepreneurs. It is a contentious issue...
Campaigns, Proposals, and Reforms

Only 1,700 Estates Would Owe Estate Tax in 2018 Under the TCJA

December 6, 2017 –
The House and Senate versions of the Tax Cuts and Jobs Act would reduce the number of taxable estates by about two-thirds in 2018, and...

The Unintended Consequences of Killing the Estate Tax

October 9, 2017 –
The United Framework for tax reform outlined last week by the congressional Republican leadership and the Trump Administration included a proposal to eliminate the estate...
Individual Taxes

The Demise of Estate Tax Planning

September 10, 2013 –
A fascinating story in last Friday’s Wall Street Journal reports what I suppose was an inevitable trend: With the estate tax exemption now up to...
Individual Taxes

Finally, a Permanent Estate Tax, Though Just for the Wealthy Few

February 7, 2013 –
After more than a decade of nearly constant change, the federal estate tax is finally permanent. It’s a bit more onerous than last year’s version...
Individual Taxes

Give Now or Pay Later: The Ever-Changing Estate and Gift Tax

December 13, 2012 –
For over a decade, the federal estate and gift tax has been in constant flux with its exemption rising, its rates falling, and its near-death...