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The Estate Planner

A Newsletter for estate planning practitioners

The Estate Planner
 

July 6, 2016

IRS Denies IRC Section 1035 Tax Deferral in Annuity Exchange

Andrew M. Nerney and Andrew B. Seiken

The ruling by the IRS emphasizes that the structure of the transaction is pivotal in determining the tax implications to the taxpayer. 

FULL ARTICLE


IRS Releases Draft Instructions for Form 716

Patricia M. Soldano

The IRS has recently released a draft of instructions for Form 706 concerning estates of decedents who died after Dec. 31, 2015.

FULL ARTICLE


Section 27 of the German Inheritance and Gift Tax Act Doesn’t Violate EU Law

Sonja G. Klein and Ludmilla Maurer

Sonja Klein and Ludmilla Maurer provide a comprehensive summary of the recent European Court of Justice decision.

FULL ARTICLE


Independent Legacies: Wills of Our Founding Fathers

Megan Leonhard and David H. Lenok

In honor of Independence Day, here is a look at the wills of nine of the nation's founding fathers.

FULL ARTICLE


Everybody Dies. It’s Time to Have the Talk

Suzanne Woolley | Bloomberg

As an e-vite it's a guaranteed loser: It's summer! Come talk about the financial and long-term caregiving needs and eventual death of your parents!

FULL ARTICLE


 

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