Estate, Gift & Trust Taxes

IRC 2042: Life Insurance Proceeds, Incidents of Ownership, and ILITs

IRS Code Section 2701: Applicable Rights, Zero Valuation, and Form 709

Distribution in Specie: Tax Rules, Valuation, and Penalties

Does a Disclaimer Trust Get a Step-Up in Basis?

How an Endowment Rider Works: Payout, Taxes, and MEC Risk

Can You Name a Friend as Beneficiary? Rules, Taxes, and Risks

Income in Respect of a Decedent (IRD): Tax Rules and Reporting

What Is the Estate Income Tax Return Due Date?

Can My Parents Gift Me $100,000 Tax-Free?

Charitable Giving After Death: Bequests, Trusts, and Beneficiary Forms