Estate, Gift & Trust Taxes

Can a Trust Own a Company? Structures, Taxes, and Protections

Loan Regime Split Dollar: Structure, MEC Risk, and Exit Strategies

Estate Fiscal Year Election: Year-Ends, Savings, and the 65-Day Rule

Do You Have to File a 1041 If There Is No Income?

How to Report Grantor Trust Income on 1040: Schedules and Methods

QTIP Trust Defined: How It Works, Election, and Tax Rules

What Is an ESBT? Qualifications, Election, and Taxation

U.S. Citizen Gifting Foreign Property: Form 709 and Exclusions

Form 706-NA: U.S. Estate Tax Filing for Nonresident Aliens

Trusts 101: Roles, Types, Taxes, and Trustee Duties