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Posts tagged ‘federal 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?

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

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

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?

1September 14, 2010More about the Mechanics of Obtaining a Step-up in Basis in 2010 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

10June 7, 2010What Are the Mechanics of Obtaining a Step-up in Basis in 2010 under Internal Revenue Code Section 1022?

0April 25, 2010Senate Budget Panel Votes to Procrastinate on Federal Estate Tax