Estate, Gift & Trust Taxes

663(b) Election: How the 65-Day Rule Works for Trusts

Is the GST Exemption Separate From the Lifetime Exemption?

IRS EIN for an Estate: When Needed and How to Apply

Countries With No Inheritance Tax: Capital Gains and US Traps

Taxation of Structured Settlements: Tax-Free and Taxable Payments

Waterfall Trust: Tier Sequence, Taxation, and GST Sunset

Discretionary Trust Distributions: Trustee Standards and Taxation

IRS Surviving Spouse Tax: Filing Status, Portability, and Form 1041

Step-Up in Basis on Joint Assets: Non-Spouse Section 2040(a)

Unitrust: Tax Benefits, Payout Rules, and NICRUT/NIMCRUT Variants