Donald P. DiCarlo, Jr.: What Estate Planners Need To Know About The Step Transaction Doctrine

Donald P. DiCarlo, Jr. published an article entitled, "What Estate Planners Need To Know About The Step Transaction Doctrine."  The article examines the court's analysis of the Step Transaction Doctrine to determine whether an estate planning transaction should be collapsed.  Specifically the doctrine examines whether there is "real economic risk" and "tax-independent significance" for each step in an estate planning transaction.


Posted by Shahzeb Gaziani, Senior Associate Attorney, Wealth Strategies Journal.