Emily Foehr

Emily Foehr

Venable LLP

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“Don’t Let the Sun Go Down on Me” - Plan Ahead for the Sunset of Federal Estate and Gift Tax Exemptions at the End of 2025

The Tax Cuts and Jobs Act of 2017 (TCJA) enacted significant changes in the federal estate and gift tax laws commencing in 2018. One of the most notable changes was that the TCJA doubled the federal lifetime gift tax...more

8/21/2024  /  Clawbacks , Estate Planning , Estate Tax , Estate-Tax Exemption , Gift Tax , Gift-Tax Exemption , IRS , Sunset Provisions , Tax Cuts and Jobs Act , Tax Planning

Incomplete Gift Non-Grantor Trusts Created by California Residents May Be Subject to California State Income Tax Beginning in 2023

Under California Governor Gavin Newsom's proposed 2023-2024 state budget, released on January 10, 2023, the income of an incomplete gift non-grantor trust (ING Trust) may now be subject to California income tax, effective on...more

1/27/2023  /  Franchise Tax Board , Governor Newsom , Income Taxes , Nongrantor Trusts , Residency Status , State Budgets , Trusts
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