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Practical Issues in the Portability of the Deceased Spousal Unused Exclusion Amount
At death, an individual who made no taxable gifts during life will have the entire basic exclusion amount remaining. An individual who made taxable gifts during life will have something less than the full basic exclusion amount remaining since a portion would have been applied to those lifetime gifts. In either event, the remaining basic exclusion amount, full or partial, will be available to apply against taxable transfers occurring at the individual's death.PPVA: Attractive Products to the Ultra-Rich, But Challenging to the Sales Force
Private placement variable annuity investments may be the right choice for these extremely wealthy clients, as tax benefits and investment control are attractive aspects of those products.Hurdle for Insurers: Intent to Deceive Required for Denying Life Insurance Policy
American National Insurance Co. asked the Texas Supreme Court to declare that the "intent to deceive" element is no longer good law.2023 Southeastern Legal Awards Honorees Announced
The honors will be presented at a gala on June 22 at Flourish Atlanta.View more book results for the query "Bressler Amery & Ross"
Enforceability of Arbitration Provisions in Commercial Agreements
This article examines recent developments concerning the enforceability of arbitration provisions in commercial agreements and highlights emerging issues for practitioners to be aware of when reviewing such clauses and litigating arbitration disputes.I Have Moved to Florida: Is My Out-of-State Will Valid? If Not—What's Next?
With the influx of new residents comes many out-of-state wills drafted under varying state laws. Whether out of state wills are valid under Florida law is a question being addressed in probate matters more and more each year.Cryptocurrency Prominent Regulatory Update: Part 2
As cryptocurrencies declined in value during 2022, state and federal regulators stepped up their enforcement efforts to regulate these evolving currencies.Trending Stories
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