Below you will find articles from our legal journals on a variety of pressing legal topics.
The Tax Cuts and Jobs Act’s delayed repeal of the deductibility of alimony payments and a provision governing trusts in cases of divorce may add some urgency to couples looking to separate. “As a tax policy matter, we encourage divorce in 2018,”...
Although the IRS has indicated that regulations addressing the deductibility of estate executor and trustee fees are coming, practitioners say the ultimate outcome is far from certain. At issue is how the temporary repeal of miscellaneous itemized...
The following publication, Estate Tax Changes: Past, Present, and Future, is part of the course materials to be discussed, in part, by Ronald Aucutt at the ALI CLE Planning Techniques for Large Estates 2018 conference on April 25-27, 2018....