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Written by Arthur Robinson

Portability and Pre-Marital Agreements: Who Gets the Benefit?

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...

October 17, 2016 Divorce & Family Law; Estate & Gift Taxation

Written by Arthur Robinson

Interfamily Notes and Refinancing

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...

September 12, 2016 Estate & Gift Taxation; Estate Planning

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