Estate, Gift & Trust Taxes

Estate Tax 2026: Rates, Portability, and Filing Deadlines

Transfer of Value: Gift Tax Rules, Form 709, and Penalties

Fair Market Value: IRS Definition and How It Works

IRS Guidelines for Intra-Family Loans: AFR, Reporting, and Forgiveness

IRS Date of Death Appraisal: Penalties, Basis, and Form 8971

Irrevocable Trust Disbursements: HEMS, DNI, and the 65-Day Rule

Qualified Settlement Fund (QSF): Qualification, Taxation, and Setup

How to Avoid Inheritance Tax on Farms: Exemptions, Valuation, Gifts

How UTMA Withdrawals Are Taxed Under IRS Rules

Are Bequests Taxable Income? Stepped-Up Basis, IRAs, Estate Tax