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The Intersection of Estate Tax Apportionment and Blended ...
that the Family Trust was exempt from federal estate tax apportionment. The majority buttressed its opinion with Rev. Rul. 75-440 and the following rationale: Moreover, were the Family Trust to bear the burden of federal estate taxes, at the time of Mr. Clancy's death, the corpus of that trust would be subject to imposition of federal estate taxes
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Leimberg Information Services
leimbergservices.comTrusts (SLANTs) After the 2017 Tax Reform “Most practitioners are well-versed in drafting and planning with irrevocable grantor trusts. Few consider whether, how and when someone may want to craft an intervivos bypass or QTIP trust as a non-grantor trust. Drafting and administering such a trust when a spouse is involved can be tricky.
Natalie Choate: The SECURE Act
leimbergservices.comMembers will find her commentary most helpful as it contains a “Practitioner to Do List” as well as commentary that examines what advisors need to do now given the radically new landscape we now operate in. Natalie B. Choate is a lawyer with Nutter McClennen & Fish LLP in