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Searching Content indexed under Inheritance Tax by Foley & Lardner ordered by Published Date Descending.
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1
Significant Estate Planning Developments In 2013
The American Taxpayer Relief Act of 2012 (Act) was enacted on January 2, 2013.
United States
11 Jan 2013
2
2012 Cost-Of-Living Adjustments Announced
The IRS has announced the cost-of-living adjustments applicable to dollar limitations for retirement plans and other amounts for 2012.
United States
31 Oct 2011
3
How S&P Downgrade Of U.S. Debt Rating May Affect Family Wealth Succession Planning
On Friday, August 5, 2011, Standard & Poor's downgraded the long-term credit rating for U.S. treasury debt from AAA to AA+.
United States
15 Aug 2011
4
Congress Enacts Two-Year Tax Relief Act
On December 17, 2010, President Obama signed an $858 billion tax relief package. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (2010 Tax Relief Act) brings sweeping changes to many tax provisions and includes significant developments in estate planning tax law.
United States
31 Dec 2010
5
Historic Opportunity to Make Gifts in 2010
December is a traditional season of giving. Making lifetime gifts, even taxable gifts, is often the simplest, most tax-effective and least expensive way to pass wealth down to younger generations and reduce or avoid estate tax.
United States
 
26 Nov 2010
6
The Shifting Sands of the Tax Burden
On Jan. 20, 2000, James Guyton, Sr. sold his McAlpin, Florida poultry farm operation, known as Guyton Farms, for $190,000. The sale resulted in a taxable gain of approximately $160,000. James Sr. used a portion of the gain to pay off two mortgages, and then deposited nearly $100,000 in a joint farm-checking account that he maintained with his son, Blake. James Sr. died six months later, and his son, James Guyton, Jr. was named as executor of his estate.
United States
6 Sep 2010
7
Local Jurisdictions Address Estate Tax Vacuum
Effective January 1, 2010, the federal estate and generation-skipping transfer (GST) tax laws were repealed.
United States
28 Apr 2010
8
IRS Tax-Exempt Bond Work Plan Signals Heightened Review of How Issuers Actually Comply With Tax Requirements
The IRS's FY2010 Work Plan (Work Plan) provides specific program priorities, goals, guidance, and direction to IRS employees within the Tax-Exempt Bond program.
United States
20 Apr 2010
9
Temporary Repeal Of Federal Estate Tax And Generation-Skipping Transfer Tax May Affect Your Estate Plan
As of January 1, 2010, the federal estate tax and generation-skipping transfer (GST) tax were repealed.
United States
21 Jan 2010
10
Year-End Estate Planning Reminders
With 2009 around the corner and the anticipation of a new tax bill following the inauguration of President-elect Barack H. Obama, now is a great time to review a few gift, estate, generation-skipping, and income tax developments that may present planning opportunities now and in the upcoming year.
United States
18 Dec 2008
11
Attractive Estate Planning Techniques For A Low-Interest Rate And Depressed-Value Environment
Today's historically low interest rates and depressed asset values make this an excellent time to engage in various estate planning techniques.
United States
8 Dec 2008
12
Attractive Estate Planning Techniques For A Low-Interest Rate And Depressed-Value Environment
Today's historically low interest rates and depressed asset values make this an excellent time to engage in various estate planning techniques.
United States
19 Jun 2008
13
Attractive Estate Planning Techniques For A Low-Interest Rate And Depressed-Value Environment
Today's historically low interest rates and depressed asset values make this an excellent time to engage in various estate planning techniques. Minimizing gift and estate tax when transferring assets is of primary importance in this uncertain time.
United States
3 Jun 2008
14
Wisconsin Legislature Considering Significant Changes To Property Tax Assessment Objection Procedure And Judicial Review
On Wednesday December 5, 2007 at 10:00 a.m., the Wisconsin State Senate Committee on Tax Fairness Family Prosperity will hold a hearing on proposed changes to the current procedure for taxpayer challenges to property tax assessments that would significantly curtail a taxpayer's ability to challenge an assessment.
United States
19 Dec 2007
15
Tax-Deductible Conservation Easements: Creation, Analysis, Litigation
The Internal Revenue Service ("IRS") and state tax authorities have announced that real estate conservation easements – especially their proper valuation – will be a major focus of tax enforcement activity (audits and litigation).
United States
 
14 May 2006
16
Florida Intangible Personal Property Tax Alert
Under the State of Florida's Intangible Personal Property Tax, all Florida residents who own, manage or control non-exempt intangible assets as of January 1 of a calendar year will be subject to the Florida Intangible Tax for that year.
United States
1 Jul 2005
17
Qualified Retirement Plans: February 2005 Developments
Automatic rollover provisions apply to mandatory distributions made on or after March 28, 2005. Involuntary cash outs of more than $1,000 (but less than $5,000) are required to be automatically rolled over to an IRA on and after March 28, 2005, unless the participant elects otherwise.
United States
9 Mar 2005
18
Recent Developments for Qualified Retirement Plans; Final HIPAA Portability Rules Announced
The Department of Labor had previously issued guidance establishing a fiduciary "safe harbor" for setting up the rollover IRAs needed to implement the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") requirement that mandatory distributions of more than $1,000 from qualified retirement plans ("plans") must be paid in a direct rollover to an IRA, effective March 28, 2005, unless the intended recipient provides other instructions.
United States
20 Jan 2005
19
Qualified Retirement Plans: December 2004 Developments
The most recent article from Foley & Lardner relating to employee benefits developments.
United States
10 Jan 2005
20
IRS Clarifies Control Group Rules For Tax Exempts
After 30 years, the Internal Revenue Service ("IRS") has proposed regulations to incorporate concepts it has informally applied in the past to determine whether organizations are part of a "controlled group."
United States
21 Dec 2004
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