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  • Newsletter

    Personal Planning Strategies

    Estate, Gift and GST Tax Update
     
    New York Basic Exclusion Amount to Increase in 2026
     
    The New York LLC Transparency Act — What Business Owners Need to Know

    December 2025

  • Newsletter

    Personal Planning Strategies

    2018 Estate, Gift And GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan
    Gift Tax Update: Exploit the Gift Tax Annual Exclusion Amount
    Make Sure that You Take Your IRA Required Minimum Distributions by December 31, 2017
    New Jersey Estate Tax to be Eliminated on January 1, 2018
    New York Raises Basic Exclusion Amount Passing Free From Estate Tax to $5,250,000
    Connecticut Raises Basic Exclusion Amount Passing Free From Estate and Gift Tax to $2,600,000 in 2018
    Proposed Legislation – Tax Cuts and Jobs Act

    December 2017

  • Newsletter

    Personal Planning Strategies

    Estate, Gift and GST Tax Update
    Gift Tax Planning
    Make sure you take your IRA Required Minimum Distributions by December 31, 2018
    New Jersey Estate Tax Was Eliminated on January 1, 2018
    New York Raises Basic Exclusion Amount to $5,740,000
    Connecticut Raises Basic Exclusion Amount Passing Free From Estate and Gift tax to $3,600,000 in 2019
    Crummey Withdrawal Notices – Recommended Practices
    Annual Payment Checklist

    December 2018

  • Newsletter

    Personal Planning Strategies

    Lessons for Running a Foundation from the Complaint against the Donald J. Trump Foundation
    Should You Create Your Own Private Foundation?
    A Donor Advised Fund Is an Easy Alternative to a Private Foundation
    New Florida Decanting Statute Expands Ability to Amend Irrevocable Trusts

    September 2018

  • Newsletter

    Personal Planning Strategies


    Low Interest Rates Yield Wealth Transfer Opportunities
    Creating a "GRAT": Heads You Win, Tails You Break Even
    Intra-family Loans: A Simple Yet Effective Estate Planning Tool
    Charitable Lead Trusts Can Save Transfer Taxes

    August 2016

  • Newsletter

    Personal Planning Strategies


    Use It or Lose It - Increased Gift and GST Exemption Amounts Expire on 12/31/12
    Income Tax Deductions for Charitable Donations May Be Denied Without a Qualified Appraisal Mohamed v. Commissioner, T.C. Memo 2012-152
    Crummey Withdrawal Notices - Recommended Practices

    September 2012

  • Newsletter

    Personal Planning Strategies


    Income Tax Considerations of Estate Planning Are More Important Than Ever
    New York Raises Basic Exclusion Amount to $3,125,000
    Last Call for Utilizing Valuation Discounts?

    July 2015

  • Newsletter

    Personal Planning Strategies


    New York Significantly Changes its Estate Tax - No Decrease in Estate Tax for the Wealthy

    April 2014

  • Newsletter

    Personal Planning Strategies


    Under Proposed changes to New York's Estate, Gift and Generation-Skipping Transfer Tax Rules, There Are Advantages to Making Gifts Before April 1, 2014

    March 2014

  • Newsletter

    Personal Planning Strategies


    2014 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan
    One Year Later
    Reading the IRS Q&A on Net Investment Income Tax with a Focus on Estates and Trusts

    December 2013