Mondaq USA: Tax > Inheritance Tax
Milbank, Tweed, Hadley & McCloy LLP
Two years have passed since Treasury and the IRS first announced that they were working on guidance relating to the basis of grantor trust assets at death.
Holland & Knight
A recent IRS private letter ruling, PLR 201825003, highlights the important differences between U.S. federal income tax and gift tax treatment of charitable donations.
Withers LLP
US citizens and green card holders are already familiar with worldwide taxation. US persons who have become 'deemed domiciled' in the UK for inheritance tax ('IHT') ...
Dickinson Wright PLLC
The estate and gift tax exemption was raised to $11,180,000 per person for 2018, and will increase based on inflation each year until 2026 when it will return to the amount ...
Womble Bond Dickinson
Individuals and businesses continue to evaluate the Tax Cuts and Jobs Act of 2017 (the "Tax Act" or "Act") and, in particular, the specific effects on personal and business tax planning.
Dentons
The major change to estate and gift taxes in the Tax Cuts and Jobs Act of 2017 is a doubling of the integrated estate and gift tax exemption to approximately $11.2 million1 for decedents dying...
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
McDermott Will & Emery
Estate Tax - Video
Thompson Coburn LLP
On January 1, 2018, the most significant changes to the U.S. tax code in 30 years took effect. While the permanency of these changes varies, they are all currently scheduled to continue until at least 2026 ...
Withers LLP
On December 22, 2017, President Trump signed into law the most sweeping changes to federal tax law in decades, including nearly doubling the basic exclusion amount (hereinafter referred to as the "exemption amount") for gift, estate, and generation skipping transfer (GST) tax for the next 8 years.
Withers LLP
The Council on Foundations in the US has warned that the new US tax legislation changes will result in a decrease of $16 – $24 billion in charitable giving every year.
Proskauer Rose LLP
On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act implements a variety of significant tax reforms. Pertinent to estate, gift ...
Akin Gump Strauss Hauer & Feld LLP
The Tax Cuts and Jobs Act (the "Act"), which took effect on January 1, 2018, is the most comprehensive update to the Internal Revenue Code in decades.
Anderson Kill
The corporate and business changes are permanent. Below is a summary of some of the tax law's major provisions.
DiGabriele, McNulty, Campanella & Co., LLC
On December 22, 2017, President Trump signed into law the "Tax Cuts and Jobs Act", reflecting significant tax reforms in place for the immediate future.
Jones Day
Prior to the passage of the Trump Administration's new tax bill, many had speculated on two key possible impacts for non-U.S. person private wealth bank and brokerage clients—the elimination of the estate tax exemption...
Withers LLP
For Americans resident in European countries with relatively high income taxes the bracket broadening effect of the tax changes will be limited except for those individuals ...
Cadwalader, Wickersham & Taft LLP
On December 20, 2017, the Senate and House of Representatives passed H.R. 1, known as the "Tax Cuts and Jobs Act" ("Tax Reform Bill"). President Trump is expected to sign the Tax Reform Bill by early January.
Ostrow Reisin Berk & Abrams
The recently passed tax bill, commonly called the Tax Cuts and Jobs Act (TCJA), is the most sweeping federal tax legislation in more than three decades
Day Pitney LLP
The following is a summary of some estate planning developments and opportunities that may be of interest to you.
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Milbank, Tweed, Hadley & McCloy LLP
Two years have passed since Treasury and the IRS first announced that they were working on guidance relating to the basis of grantor trust assets at death.
Dentons
The major change to estate and gift taxes in the Tax Cuts and Jobs Act of 2017 is a doubling of the integrated estate and gift tax exemption to approximately $11.2 million1 for decedents dying...
Proskauer Rose LLP
On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act implements a variety of significant tax reforms. Pertinent to estate, gift ...
Holland & Knight
A recent IRS private letter ruling, PLR 201825003, highlights the important differences between U.S. federal income tax and gift tax treatment of charitable donations.
Dickinson Wright PLLC
The estate and gift tax exemption was raised to $11,180,000 per person for 2018, and will increase based on inflation each year until 2026 when it will return to the amount ...
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
Ruchelman PLLC
A prior article in this series discussed the way U.S. estate tax is imposed on the transfer of artwork at the time of death.
Womble Bond Dickinson
Individuals and businesses continue to evaluate the Tax Cuts and Jobs Act of 2017 (the "Tax Act" or "Act") and, in particular, the specific effects on personal and business tax planning.
Withers LLP
For Americans resident in European countries with relatively high income taxes the bracket broadening effect of the tax changes will be limited except for those individuals ...
Anderson Kill
The corporate and business changes are permanent. Below is a summary of some of the tax law's major provisions.
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