Estate taxes

The agency pushed back required minimum distributions for most beneficiaries again for 2023, but the old "stretch" strategy is long gone.

There are no tax-free exchanges of artwork, but there are ways to spread out the capital gains tax over many years through the use of trusts.

This tax-code authorized technique allows clients to remove a personal residence from their estate at a significantly reduced gift tax cost.

The bequests can actually result in a bigger tax burden for heirs, which is why such transfers may not be the best way to protect wealth.

New rules on "portability" mean that a surviving spouse can lock in her deceased partner's exclusion years after exemption levels decrease come 2026.

Grantor-retained annuity trusts thrive in a volatile stock market. Here are the lucrative tax reasons.

Ending tax-free wealth transfers through the longstanding step-up in basis loophole is among the proposals.

The CEO of The Williams Group breaks down the many complicated factors involved with discussing generational wealth transfers.

Build Back Better legislation contains provisions that, collectively, would cause seismic changes in the estate planning world.

Many proposals for tax hikes on the wealthy haven't materialized, leaving investors with trusts, gifts or sales that might now seem hasty — or not.

Just 1,275 families paid $9.3 billion in estate tax in 2020, down from $20 billion from nearly 5,500 families in 2018.

Amid the pandemic, staying informed about life insurance strategies with trusts and estates is critical.

Good luck getting in to see an estate planner if you don’t already have one. Cross your fingers if you do.

Policies held in grantor trusts would be subject to estate tax under Democrats’ plan, the latest blow to wealth management for the affluent.

The use of a SLAT to eliminate the risk of changes in the estate and gift tax system can help separate legacy assets from lifetime assets.

The agency will consider whether to require affluent taxpayers to pay tax on transfers to trusts made under higher exemptions that expire come 2026.

While Biden isn’t getting some of his proposed tax increases on the wealthy, some surprising new hikes may be in the works.

Biden’s approach might be politically astute, but from a fiscal-design point of view, it’s partially self-defeating, Bloomberg’s Clive Crook writes.

Instead of hitting heirs with a hefty tax payment at the time of a benefactor’s death, one proposal would allow the beneficiaries to defer the bill.

Estate planners are keeping a close eye on the department’s agenda, anticipating the possible revival of several regulatory projects shelved by the Trump administration.