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Written by Arthur Robinson
Portability and Pre-Marital Agreements: Who Gets the Benefit?
There is a unique interaction between estate taxation and family law which has arisen as a result of the portability election for estate taxes which was enacted several years ago. Portability is the concept of allowing a surviving spouse to...
October 17, 2016 in Divorce & Family Law; Estate & Gift Taxation;
Written by Arthur Robinson
Interfamily Notes and Refinancing
An often overlooked technique when it comes to family planning is the interfamily loan. For a number of years, the primary focus with respect to transfers between family members was the potential tax for gift and estate tax purposes which could be...
September 12, 2016 in Estate & Gift Taxation; Estate Planning;