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Filtering posts by practice area: Estate & Gift Taxation
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Portability and Pre-Marital Agreements: Who Gets the Benefit?

October 17, 2016

There is a unique interaction between estate taxation and family law which has arisen as a result of the portability election for estate taxes which was enacted several years ago. Portability is the concept of allowing a surviving spouse to...

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Interfamily Notes and Refinancing

September 12, 2016

An often overlooked technique when it comes to family planning is the interfamily loan. For a number of years, the primary focus with respect to transfers between family members was the potential tax for gift and estate tax purposes which could be...

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