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Posts tagged ‘estate 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?

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

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

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

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

2April 1, 2010Problems with Outright Gifts in the Medicaid Planning Context