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Posts from the ‘Estate & Gift Taxation’ Category

0December 13, 2023Basics of the New 2023 Massachusetts Estate Tax Law

0November 17, 2023The MCLE Book Entitled “Elder and Disability Law in Massachusetts” Has Been Published

0October 6, 2023The Massachusetts Legislature Has Finally Raised the Massachusetts Estate Tax Exemption to $2,000,000.00, Yet Many People Will Still Move Away Because of Our Estate Tax

1May 1, 2017Reservation of Special Power of Appointment in Deed Is Approved by Massachusetts Appeals Court in 2017 Case of Skye v. Hession

1January 4, 2016Can Saving One Penny Cost Your Estate $33,200 in Massachusetts Estate Taxes?

1October 27, 2015What Are the 2016 Federal and Massachusetts Estate and Gift Tax Filing Figures?

1November 14, 2014What Are the 2015 Federal Estate and Gift Tax Filing Figures?

1March 5, 2014When Can Spouses Make Gifts to Each Other in 2014 without Causing a MassHealth or Federal Gift Tax Problem?

0August 9, 2013An Analysis of the Tax and Medicaid Aspects of Various Types of Transfers of the Home

1March 23, 2012Can the Surviving Spouse Roll Over an IRA Payable to the Deceased Spouse’s Estate?

1February 29, 2012Income Tax Planning for the Terminally Ill or Recently Deceased Person

2March 13, 2011Form 8939 May Eventually Be Due for Estates of Some 2010 Decedents, But the IRS Still Has Not Finalized the Form, Instructions or Due Date

1February 25, 2011Using a Charitable Remainder Annuity Trust to Pay for Long Term Care Insurance

6January 27, 2011Using Reserved Special Powers of Appointment in Medicaid Planning

6January 1, 2011Life Estate Can Be “Retained” for Estate Tax Purposes under Internal Revenue Code Section 2036 without Being Reserved in Deed

4December 28, 2010Executors of 2010 Estates Now Have Choice of Two Different Tax Laws, and Obtaining a Step-up in Basis is Much Easier

6December 16, 2010Internal Revenue Service Releases 12/16/2010 Advance Proof Copy of Form 8939 Required for Step-up in Basis for 2010 Deaths

1November 19, 2010Internal Revenue Service Has Gone Back to the Drawing Board on Form 8939

3October 29, 2010New Form 8939 Required to Be Filed with the Internal Revenue Service for Step-up in Basis for Estates of Persons Who Die During 2010

6September 19, 2010Can a “Retained” Life Estate Be Eligible for a Step-up in Basis under Internal Revenue Code Section 1022?