The latest legal developments and guidance for estate planners

10/9/2011 | Tax Adviser, The

Recent legal changes will affect such estate-planning topics as the gift tax, generation-skipping transfer tax and trusts. Changes include a court decision excluding the Internal Revenue Service's step-transaction doctrine from a transfer of LLC interests to a children's trust as well as guidance regarding unbundling of fiduciary fees.

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Tax Adviser, The

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