T Randolph Harris

T Randolph Harris

March 17, 2021 | New York Law Journal

Lifetime 'QTIPable' Trusts for Gift, Estate Tax Exemption Planning

With the change in political control in Washington, what changes are on the horizon and what estate tax planning should be done early in 2021 for those high net worth individuals who have not used all of their available exemption?

By Hollis F. Russell, Gail W. Marcus, Barbara A. Sloan and T. Randolph Harris

8 minute read

October 01, 2020 | New York Law Journal

Alert—2020 Federal Gift and Estate Tax Planning, Part I

This article focuses on federal estate and gift tax law provisions that may be affected by potential near term legislative change enacted in 2021 and describes certain planning techniques that might be implemented before year end.

By Hollis F. Russell, John C. Novogrod, Barbara A. Sloan and T. Randolph Harris

7 minute read