Tax Law

Recent Posts

Doing the Math: Interest Rate Trends and Common Estate Planning Techniques, from Morrison & Foerster LLP
Posted on 5 Jun 2012 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate"... Read More

QPRTs and PRTs: Planning Strategies for Transferring Family Homes
Posted on 12 Aug 2010 by Nancy G. Henderson

As an alternative to gifting direct interests in a family home to children, a donor can establish an intervivos trust for the benefit of children or other family members and make gifts of interests in the property to such a trust during life. There are... Read More

Tax Court Memo 2010-104: A New IRS Tool for Valuing Gifts of Undivided Interests in Real Property
Posted on 18 Jun 2010 by Genevieve M. Moore, Esq.

A recent Tax Court decision has caught the attention of estate planners and appraisers because of its implications for gifts of undivided interests in real property. The case at issue is Ludwick v. Comm'r, T.C. Memo 2010-104 (May 10, 2010). In Ludwick... Read More

Doing the Math: Interest Rate Trends and Common Estate Planning Techniques, from Morrison & Foerster LLP
Posted on 5 Jun 2012 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate"... Read More