Estate, Gift & Trust Taxes

Life Insurance Gift Tax: Exclusions, ILITs, and Estate Inclusion

If You Gift Someone Money, Do They Pay Taxes?

Can a Trust Deduct Medical Expenses? Grantor vs. Non-Grantor Rules

Transfer of Trust Assets to Beneficiaries: Basis, Taxes, and Steps

What Are the Grantor Trust Rules Under IRC 671–679?

Crummey Letters: Contents, Delivery, and Withdrawal Window

Does a Trust Gain Interest? Taxes, Distributions, and Trustee Duties

Inherited Coin Collection Taxes: Stepped-Up Basis and 28% Rate

IRC Section 1041: Nonrecognition, Basis, and Exceptions in Divorce

What Are the Tax Implications of Gifting a Property?