It is clear that the new Proposed Regulations would significantly restrict the use of discounts in valuing property on the alternate valuation date. Read More
Nearly three years after proposed regulations were issued under § 643 of the Code, 2 the Internal Revenue Service issued final regulations on December 30, 2003. Read More
HISTORICAL APPROACH TO MARITAL DEDUCTION/CREDIT SHELTER ESTATE PLANNING. Read More
Estate planners can make many different types of mistakes, from leaving an important clause out of a will to miscalculating the projected estate tax. Read More
Traditionally, most individuals are familiar with the Will as their major estate planning document. Read More