Postmortem strategies that enhance a client's estate plan

Article Abstract:

A wide variety of post mortem elections are available for reducing the tax liability of an estate. Sometimes it is beneficial to pay estate taxes upon the death of the first spouse, but in other cases a QTIP election or manipulation of the marital deduction may have better tax consequences. Stock redemption of liquid assets is another option, as are any of the several tax payment deferral processes.

Methods, Usage, Estate planning, Qualified terminable interest property, Qualified terminable interest property trusts

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Tips for preparing generation-skipping transfer tax returns

Article Abstract:

The authors provide tax return preparation tips for those using forms 709 and 706, involving the generation-skipping transfer tax and other transfer taxes with the goods and services tax.

Generation-skipping transfer tax, Tax returns, Goods and services tax

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How to choose and evaluate a corporate trustee for long-term trusts

Article Abstract:

The author discusses issues surrounding the choice of corporate trustees. Relevant selection criteria are included.

Nondeposit trust facilities, Trust Companies, Trust, Fiduciary, and Custody Activities, Evaluation, Trusts and trustees, Trustees, Trusts (Law)

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