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Welcome to Future Wealth Navigator. This blog analyzes and explores emerging issues in the area of trusts and estates and transfer taxation, including issues related to estate and trust planning, administration, and litigation; recent and proposed changes in the wealth transfer tax regime; family and spousal rights; and trending estate planning tools and vehicles. 

Qualified Small Business Stock in Tax and Estate Planning

James R. O’Neill — Stock qualifying under Section 1202 of the Internal Revenue Code of 1986, as amended (the “Code”), as Qualified Small Business Stock (“QSBS”) allows eligible non-corporate taxpayers to potentially exclude a portion or all of the gain from selling the stock held for a minimum period of time (as explained below), with a…

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Updated Reporting Requirements for Foreign Gifts and Foreign Trusts

James R. O’Neill — Proposed Treasury Regulations (the “Proposed Regulations”) have recently been issued to update and clarify existing reporting obligations for U.S. persons who receive gifts from abroad or who are owners or beneficiaries of foreign trusts.[1] These gifts, ownership interests, and distributions are required to be reported annually to the Internal Revenue Service (“IRS”)…

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Making Sense of New York’s Estate Tax “Cliff”

Andrew M. Nerney — In addition to the federal estate tax, which may be levied upon a decedent’s estate, New York imposes a separate state estate tax regime. Generally a decedent’s estate is subject to the New York State estate tax if such decedent dies a resident of New York, or if the decedent dies a…

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Future Wealth Navigator analyzes and explores emerging issues in the area of trusts and estates and transfer taxation, including issues related to estate and trust planning, administration, and litigation; recent and proposed changes in the wealth transfer tax regime; family and spousal rights; and trending estate planning tools and vehicles.

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Blank Rome’s trusts and estates attorneys advise clients on all aspects of estate planning, including business planning, estate and trust administration, and tax litigation. We provide personal, discreet counsel as you decide who will receive your assets and property after your death.

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Please contact Blank Rome for permission to reprint. Notice: The purpose of this update is to identify select developments that may be of interest to readers. The information contained herein is abridged and summarized from various sources, the accuracy and completeness of which cannot be assured. This update should not be construed as legal advice or opinion, and is not substitute for the advice of counsel.

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