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Deborah V. Dunn

Deborah’s Recent activity

Bypass the Bypass Trust?
Feb 01, 2011
The bypass trust, also known as the credit shelter trust, the family trust and the trust, has been the foundation of estate planning for married couples since before I started practicing law. Prior to 2011, such a...
An Alternative to QPRTs
Apr 01, 2009
Transferring a personal residence to a qualified personal residence trust (QPRT) is a common estate-planning technique used to make an inexpensive gift of a residence to the next generation. QPRTs may be particularly...
Basis Boosting
Feb 01, 2007
For years, practitioners have employed the estate-planning strategy known as sale to a grantor trust.1 Yet there's still substantial uncertainty and debate about one critical aspect: the detrimental income tax...
Zero-ed Out GRATs And the ETIP
Dec 01, 2004
Under Internal Revenue Code Section 2642(f)(1), the grantor of a trust cannot effectively allocate generation-skipping transfer (GST) tax exemption to property transferred until the close of the estate tax inclusion...
Coming To A Wal-Mart Near You: Tax-Free GRATs
Apr 23, 2001
Coming To A Wal-Mart Near You: Tax-Free GRATs By Deborah V. Dunn, Kirkland & Ellis, Chicago. IL In a victory for taxpayers, the Tax Court held in Walton v. Commr., 115 T.C. No. 41 (2000), that Reg. Sec. 25.2702-3(e)...