The new tax law enacted in December 2010 raised the federal estate and gift tax exemption to $5 million and extended the "Bush tax cuts" temporarily for two years: 2011 and 2012. Another much-touted feature of the new law is the "portability" of the federal estate tax exemption. "Portable" means easily carried or transferred, like a portable typewriter. (Remember those?) In this case, "portable" means easily transferred to a surviving spouse.
... to have an estate plan which creates a trust on the first spouse's death. The exemption of the ..., saying that it results in one system of taxation for those who consult lawyers and make estate plan... estate and gift tax exemptions by using bypass trusts and splitting up ownership of their assets....
...Farmer's Loan and Trust Co. finally removed all lingering doubts over the..., and preservation of land values for taxation. . A statute requiring the destruction of cedar t... of both parents without judicial bypass, it did so because it did "not reasonably further ...
...--a Survivor's Trust, a Marital Trust and a Bypass Trust when the first spouse dies, which ended up b... described to us at GalCPA's Committee on Taxation's liaison meeting with IRS representatives) is tha...
... existing wills or revocable living trusts which are designed to take maximum advantage of the fede... allocate to a so-called credit shelter or bypass trust an amount equal to the current federal estat... the bypass trust so as to avoid Maryland taxation. B. Look for Exclusionary Techniques. The lowering...
... to minerals underlying the ceded strip in trust for the Tribe. In 1972, with the approval of the D... enabled Westmoreland to avoid double taxation, and absolved the company from any tax payment obl...We may bypass the principles specific to claims between contendi...
... only for large gifts directly to (or in trust for) grandchildren and non-family members more tha...), in order to eliminate further transfer taxation for one or more generations, while preserving the .... Bypass trusts will still be advantageous. Under the law i...
... their existing wills or revocable living trusts which are designed to take maximum advantage of th... allocate to a so-called credit shelter or bypass trust an amount equal to the current federal estat... the bypass trust so as to avoid Maryland taxation. . B. Look for Exclusionary Techniques . The lower...
... enumerated in the BIT, the investor may bypass domestic court systems and bring a claim directly ... expropriation: exorbitant or arbitrary taxation; measures substantially interfering with the manag... to the credibility of, and public trust in, arbitration as an appropriate and effective di...
... establishing and funding an irrevocable trust upon the death of the first spouse so as to fully ... exclusion amount (Joint Committee on Taxation, Technical Explanation of the Revenue Provisions C... continuing to provide for the so-called bypass or credit shelter trusts would include the followi...
... law, but of will, and thus would betray the trust upon which our very legitimacy as an institution d... notification law must include a judicial bypass procedure in order to withstand constitutional cha...See Harper v. Virginia Department of Taxation, 250 Va. 184, 462 S.E.2d 892, 895, 898 (1995). So ...
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