The great estate tax repeal debate: Frederick's of Hollywood as the "poster-child" for repeal

Article Abstract:

The author discusses the pros and cons of repealing the estate tax, using the case of Frederick's of Hollywood Inc., decided as Estate of Mellinger, In re, as an example.

Taxation, Tax reform, Family-owned business enterprises, Family-owned businesses, Frederick's of Hollywood Inc.

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Is estate planning really dead after estate tax repeal?

Article Abstract:

The author discusses the ongoing need for estate planning after passage of the federal estate tax repeal.

Evaluation

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Does Costanza Est. signal the re-birth or the death of the SCIN as an estate planning technique?

Article Abstract:

In the case of Costanza Est., the US Tax Court decided that the transfer of assets by means of a self-cancelling installment note was a gift designed to lessen liability for estate taxes. The tax court assessed the parties' intention in making the transfer and decided that there was no intention to pay back the note. The US Court of Appeals for the 6th Circuit decided that the taxpayer should not have the burden to prove that the SCIN was not an attempt to reduce tax liability and remanded the case back to the tax court.

Commercial Banks, Legal issues & crime, Government regulation (cont), Government regulation, Estate Planning, Legal/Government Regulation, Trust, Fiduciary, and Custody Activities, Estate & Tax Planning, Burden of proof, Gifts

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