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

A deferred sales trust allows an asset owner to sell highly appreciated property without immediately incurring capital gains tax.

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.

Trusts typically have the highest marginal tax rates in the United States tax system, but there are ways to save through good tax planning and thoughtful timing. One very important date for a tax ...

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 ...