News & Analysis as of

Today's Popular Updates › Trusts › Gift Tax

A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +
A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous thirty days. less -
Foley & Lardner LLP

Trump Accounts: The New Child Savings Account Established Under the One Big Beautiful Bill Act

Foley & Lardner LLP on

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBA). The OBBA established a new type of tax-advantaged savings account for minors, known as “Trump Accounts.” While the specific details of...more

Kohrman Jackson & Krantz LLP

Death Tax Repeal Bills Introduced in Congress: A Legislative Showdown Looms

Kohrman Jackson & Krantz LLP on

New legislation to repeal the federal estate tax, often referred to as the “death tax,” has been introduced in Congress. Senator John Thune (R-SD) and Representative Randy Feenstra (R-IA) have introduced companion bills in...more

Beacon Insights by JD Supra

The Year in Estate Planning – 2022 Popular Reads on JD Supra

Beacon Insights by JD Supra on

A look at some of the most widely read estate planning updates and guidance published on JD Supra during 2022....more

Katten Muchin Rosenman LLP

2022 Year-End Estate Planning Advisory

Katten Muchin Rosenman LLP on

During 2022, COVID-19, the war in Ukraine, global inflation, the Tax Cuts and Jobs Act (TCJA), the uncertainty about the Build Back Better Act (BBBA), the Corporate Transparency Act (CTA), and the Inflation Reduction Act...more

Rivkin Radler LLP

The Biden Administration’s Revenue Proposals For Fiscal Year 2022: Tax Increases And Forced Recognition Of Capital Gains

Rivkin Radler LLP on

Extra, Extra!- Last Friday afternoon, as millions of unsuspecting Americans prepared for the long Memorial Day weekend – for many, perhaps, their first mask-less holiday celebration in almost 15 months – the Biden...more

Katten Muchin Rosenman LLP

2020 Year-End Estate Planning Advisory

Katten Muchin Rosenman LLP on

In 2020, COVID-19, the US presidential election, the Tax Cuts and Jobs Act (the TCJA), and the Coronavirus Aid, Relief and Economic Security Act (the CARES ACT) dominated the planning landscape....more

Mitchell, Williams, Selig, Gates & Woodyard,...

Nelson v. Commissioner, T.C. Memo 2020-81: Further Insights into the Valuation of Hard-to-Value Assets

Mitchell, Williams, Selig, Gates & Woodyard,... on

Nelson v. Commissioner is a recent gift tax case where the IRS challenged the value of the gift and sale of limited partnership interests to a trust created for the beneficial interest of the taxpayer’s family members. In...more

Williams Mullen

Estate Planning Adjustments for Tax Year 2020

Williams Mullen on

Many estate planning provisions of the Internal Revenue Code contain brackets, exemptions, exclusions, deductions, or other figures that the Internal Revenue Service (IRS) adjusts annually for inflation.  Recently, the IRS...more

8 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide