Estate Planning is a comprehensive treatise covering estate,
gift, income and generation-skipping transfer taxation. It guides the
practitioner through the issues and challenges in advising a wide range of
clients. The 5 volumes cover three distinct areas of estate planning: estate
BY: JOHN H. TURNER, III & JEFFREY D. CHADWICK
In December 2010, Congress created a new right of "portability" between spouses,to remedy the circumstance in which spouses were unable or unwilling to engage in estate tax planning. For deaths occurring in 2011 and 2012 only, the applicable...
By John G. Farinacci, Esq.
Ruskin Moscou Faltischek, P.C.
We know that estate taxes are to be paid in the manner of a testator's choosing, but if the testator fails to make that choice, then estate taxes are "equitably apportioned among the persons interested in the gross tax estate."...