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Bookmark or Share- Recent developments in estate planning - The Tax AdviserEstate tax and GST tax returns rose from 27,088 in 2022 to 49,633 in 2023, an 83% increase. 10 Gift tax filings climbed from 270,142 in 2022 to 516,991, a 91% increase. 11 This surge suggests many taxpayers are taking proactive steps in estate planning, possibly due to concerns about the potential sunset of the current high estate and gift tax ...
- Choice-of-entity analysis with the TCJA sunset approachingWhile it is feasible that such action could occur before Dec. 31, 2025, it is prudent for tax advisers — and tax educators — to consider contingent strategies if in fact Congress does not act. This column discusses some possible approaches for taxpayer advisers to consider in advising clients.
- The Tax AdviserThe Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.
- Basis-shifting transactions involving partnerships ... - The Tax AdviserRev. Rul. 2024-14 clarified that the IRS will disallow tax benefits and challenge inappropriate basis-shifting transactions involving partnerships and related parties by applying the codified economic substance doctrine under Sec. 7701(o).
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