Eric Fischer

New incentives to accelerate charitable contributions.

A high-level overview of the key provisions of the Republican tax reform Framework.

IRC Section 2036(a)(2) causes FLP to wash along the shores of the lacuna.

Assets transferred into an FLP under a power of attorney were included in decedent’s gross estate

IRS provides guidance on Form 8971 and Schedule A.

Expanded consistency in value proposed; prior estate and gift tax proposals repeated

Thoughts on the 2016 Greenbook