Estate, Gift & Trust Taxes

QTIP Trust Requirements: Income Rule, Election, and Drafting Errors

Transfer on Death Tax Implications: Basis, Estate, and Income Tax

How to File an Irrevocable Life Insurance Trust Tax Return

How to Set Up a Private Trust: Drafting, Funding, and Taxes

Are Estate Administration Expenses Deductible on Form 1041?

IRS Estate Appraisal Requirements: Deadlines and Penalties

Inherited Annuity: Beneficiary Types, Taxes, and the 10-Year Rule

What Is an Independent Trustee? Tax Rules, Costs, and Selection

IRS Publication 950: Estate and Gift Tax Exemptions and Filing

IRS Form 8939: Basis Increases, Beneficiary Statement & Penalties