Let’s explore how irrevocable trusts can help investors preserve their wealth while complying with IRS regulations.

The lifetime estate tax exemption amount is as high as ever. The estate tax exemption amount rose from $1,000,000 in 2002 to $5,000,000 in 2011.

The remainder interest must be calculated assuming annual distribution amounts equal to the greater of 5% or the fixed percentage stated in the trust instrument. The IRS issued the annual inflation ...

Contrary to the arguments of E. Kalikow and Platt, the Tax Court determined that the Trust assets inclusion in Kalikow’s gross estate will not give rise to double taxation or estate tax on ...