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Reducing Capital Gains by Creative Use of SMLLCs and Installment Notes

A popular estate planning technique for estates facing the prospect of incurring federal estate tax... more
Blog

Will IRS “Claw Back” the Temporarily Increased Gift Tax Exemption?

The 2017 Tax Cuts and Jobs Act (Tax Act) increased the estate and gift tax exemption from $5M to... more
Blog

Estate and Gift Tax After the 2017 Tax Reform Act

Although the 2017 Tax Cuts and Jobs Act, or “Tax Act," constituted the most sweeping change to... more
January 2, 2018
Blog

IRS Grants Extension until January 2018 to Make a Late Portability Election for Estates

The IRS recently issued guidance that allows certain estates to make a late portability election if... more
Blog

The Intricacies of Charitable Contributions

This article was co-authored by Richard Lee. Generally, charitable contributions of... more
January 20, 2017
  • By:
  • Aronson
Blog

Tax Planning Tool: Charitable Lead Trusts

Many donors make multi-year commitments to a charity of their choosing. For example, an agreement... more
Blog

Mortgage Interest Deductions for Unmarried Couples

Background: Generally, for income tax purposes an individual or married couple may deduct interest... more
August 16, 2016
Blog

Proposed Regulations Would Significantly Impact Valuation Discounts for Estate Planning and Wealth Transfers

The IRS recently issued proposed regulations, which if finalized would negate the availability... more
Blog

Related Entites; Who Gets the Deduction?

Taxpayer was allowed a deduction for a charitable contribution by a Related Entity - Assume that a... more
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New “Consistent Basis” Rule for Estate Assets

What Taxpayers Need to Know About the New "Consistent Basis" Rule for Estate Assets With recent... more
Blog

Gift Tax Returns and Adequate Disclosure

Filing a gift tax return may seem like a costly hassle, but it’s important to do it right. A... more
September 2, 2015
  • By:
  • Aronson
Blog

A Case Study in Succession Planning

Succession planning for a closely-held business has many potential pitfalls, including:... more