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November AFR Down for GRATs, QPRTs and Split Interest Charitable Trusts |
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| Gifts of Limited Partnership Interests Not Indirect Gifts of Underlying Assets |
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| Inflation-Adjusted 2009 Figures for Estates and Trusts |
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| Marital Deduction Disallowed Where Spouse Presumed to Have Survived Decedent |
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| Supreme Court Denies IRS's Request to Review Methodology to Determine Value of Assets with Built-In Capital Gain Tax |
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| Certain Split-Dollar Arrangements Must Comply with Section 409A |
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