Unwrapping the Net, Net Gift

Unwrapping the Net, Net Gift

Interpreting and applying the Tax Court’s Steinberg Decision

The task of properly valuing and structuring lifetime transfers is rarely simple and never stagnant. Not only are a client’s assets and estate-planning desires continuously changing, but also the tools estate planners use to create tax-efficient planning are evolving as legislation changes, the Internal Revenue Service develops new lines of attack and courts issue new decisions. One planning technique that’s relatively recent and has had few op

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