Estate, Gift & Trust Taxes

Unified Tax Credit: 2026 Estate and Gift Tax Exclusion and Rate

Partition and Exchange Agreement: Basis Step-Up and Enforceability

Is an IRA Part of an Estate? Probate, Taxes, and the 10-Year Rule

How to Get a Tax ID for a Deceased Person’s Estate

What Is Considered Income for an Estate: Types, Taxes, and Deductions

IRS-Sanctioned Life Insurance: Death Benefits, MECs, and Loans

Code Sec. 1013: Qualified Revocable Trust Tax Election

What Is an Intentionally Defective Grantor Trust (IDGT)?

Transferor and Transferee: Roles, Tax Duties, and Reversal

How to Gift Real Estate: Taxes, Mortgages, and Medicaid Risk