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Time is running out to file Estate Tax returns in order to elect portability of any unused estate tax exemption for estates of decedents dying from January 1, 2011 through December 31, 2013. Read more about the December 31,...
Court Approves Significant Discounts for Fractional interests in Artworks – E/O Elkins (PDF)
September 2014
“Spanish author George Santayana wrote: ‘Those who cannot remember the past, are condemned to repeat it.’ And so we see the past repeat with celebrity estate plans as highlighted by the public debate about James...
“Over many years, a number of very substantial financial institutions (JP Morgan, UBS and HSBC included) apparently profited to the tune of more than $600 million in fees from Bernard L. Madoff, through his brokerage...
Taking effect January 1, 2013, the American Taxpayer Relief Act extended/increased the gift, estate and generation-skipping tax exclusions, while increasing the gift, estate, and generation-skipping tax rate to 40% and...