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Posts tagged ‘estate and gift tax’

1October 27, 2015What Are the 2016 Federal and Massachusetts 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

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

2December 9, 2010Traps for the Unwary Regarding the Modified Carryover Basis Rules for 2010 Deaths

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

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

3August 11, 2010When Is an Asset Considered “Acquired from the Decedent” under Internal Revenue Code Section 1022?

0July 3, 2010Charitable Remainder Trust Allows Sale of Appreciated Assets Without Immediate Capital Gains Tax

0April 5, 2010Deathbed Estate and Tax Planning

5April 1, 2010A Primer for Elder Law Attorneys on Avoiding the Inadvertent Creation of General Powers of Appointment in Durable Powers of Attorney and Trusts

0March 31, 2010Fitting Medicaid Issues and Long-Term Care Insurance into Estate and Gift Tax Planning