Historically low interest rates have made self-canceling installment notes (SCIN) an attractive estate-planning tool and a viable alternative to life insurance. Real property is one asset that, as we know, has...
Internal Revenue Code Section 2036(a)(2) includes in a decedent's gross estate the value of transferred property (except in the case of a bona fide sale for full and adequate consideration) in which a decedent has...
