Tax Notes, Martin A. Sullivan: Economic Analysis: Can Charitable Deductions to States Replace Lost SALT Deductions?

Tax Notes’ Martin A. Sullivan analyzes whether states may restructure their revenue sources to encourage deductible charitable contributions in lieu of non-deductible SALT payments. His article concludes as follows:

Many states already provide tax credits for charitable contributions to funds that serve a public purpose and can save the states

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PLR 201750004: Trust is Valid See Through Trust

In PLR 201750004, the IRS ruled that a subtrust that was the named beneficiary of retirement accounts was a valid see- through trust and, therefore, the required minimum distributions for the applicable retirement accounts are to be calculated based on the life expectancy of the sole designated beneficiary of the … Continue reading

Vernon Hollemon, III: Creating Tax Mitigation, Diversification, and Leverage in Grantor Trusts with Life Insurance

Vernon Hollemon, III, has made available for download his article,Creating Tax Mitigation, Diversification, and Leverage in Grantor Trusts with Life Insurance, which was published in the Tax Management Estates Gifts & Trust Journal.  The abstract is as follows:

After solid return years in the stock market in both 2013 and 2014, along with

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Leimberg.Update.2017.12.13: Sharon Klein – Intersection of T&E and Marital Law; The Truth About Federal Estate Tax; Notre Dame Tax + Estate Planning Institute Summary + More

  • Sharon L. Klein and Michael Stutman on Sharabani v. Sharabani: The Intersection of Trust & Estates, Matrimonial and Religious Law – Give a Get, or Get it Handed to You!
  • Marc Soss on Ajemian v. Yahoo!, Inc.: What Rights Does Your Personal Representative Have to Your E-Mail Account
  • Steve Leimberg
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