Wandry, Wimmer and Windsor

Wandry, Wimmer and Windsor

Three cases highlight a watershed year for estate planners

The year 2012 was truly noteworthy in the estate-planning profession. Of the many 2012 developments, cases addressing the efficacy of defined value clauses for federal gift tax purposes, what constitutes a present interest for purposes of the federal gift tax annual exclusion and whether the federal estate tax marital deduction is allowable with respect to transfe

All access premium subscription

Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on WealthManagement.com.

Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish