March 17, 2021 | New York Law Journal
Lifetime 'QTIPable' Trusts for Gift, Estate Tax Exemption PlanningWith 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 IThis 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