Estate and Elder Law

Recent Posts

Fulbright & Jaworski LLP: Tax Changes Effective as of January 1, 2012: Significant Implications For Estate Planning
Posted on 31 Jan 2012 by Norton Rose Fulbright

By Philip J. Michaels , Joseph C. Sleeth, Jr. , Stephanie E. Heilborn and Lindsay H. Brown Estate Tax The federal estate tax applicable exclusion amount increases from $5,000,000 to $5,120,000 per person for 2012. The... Read More

Morrison & Foerster LLP: Allocation of GST Exemption to 2010 Gifts (Or Not!)
Posted on 8 May 2011 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. of Morrison & Foerster LLP Thanks to the eleventh hour passing of the 2010 Tax Relief Act (the "Act") and the temporary opportunities provided by the Act, our firm's Trusts and Estates group, like many... Read More

Hirschson and Glasgow on Transfer Tax Planning for New York Couples
Posted on 28 Feb 2011 by Linda B. Hirschson & Elizabeth R. Glasgow

The 2010 Tax Act changes the landscape of gift, estate and generation-skipping transfer tax planning, at least until the new law is due to sunset at the end of 2012. For New Yorkers, however, the application of state estate tax law has to be considered... Read More

Review of Existing Estate Plans in Light of 2011 Federal Tax Law Changes
Posted on 24 Feb 2011 by David R. Schoenhaar

By: David R. Schoenhaar, Esq.* As of January 1, 2011, new legislation went into effect that: (i) significantly changed the Federal estate, gift and generation-skipping transfer ("GST") tax rates, (ii) unified exemption amounts and (iii... Read More

Morrison & Foerster LLP: Allocation of GST Exemption to 2010 Gifts (Or Not!)
Posted on 8 May 2011 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. of Morrison & Foerster LLP Thanks to the eleventh hour passing of the 2010 Tax Relief Act (the "Act") and the temporary opportunities provided by the Act, our firm's Trusts and Estates group, like many others... Read More

Fulbright & Jaworski LLP: Tax Changes Effective as of January 1, 2012: Significant Implications For Estate Planning
Posted on 31 Jan 2012 by Norton Rose Fulbright

By Philip J. Michaels , Joseph C. Sleeth, Jr. , Stephanie E. Heilborn and Lindsay H. Brown Estate Tax The federal estate tax applicable exclusion amount increases from $5,000,000 to $5,120,000 per person for 2012. The top estate... Read More

Hirschson and Glasgow on Transfer Tax Planning for New York Couples
Posted on 28 Feb 2011 by Linda B. Hirschson & Elizabeth R. Glasgow

The 2010 Tax Act changes the landscape of gift, estate and generation-skipping transfer tax planning, at least until the new law is due to sunset at the end of 2012. For New Yorkers, however, the application of state estate tax law has to be considered... Read More

Gifting in 2011
Posted on 4 Jan 2011 by David R. Schoenhaar

The legislation signed by President Obama on December 17, 2010 extending the Bush tax cuts includes provisions that significantly change the Federal estate, gift and generation-skipping transfer ("GST") tax regimes. Specifically, the new... Read More