In Kalikow v. Commissioner, 135 A.F.T.R.2d 2025-831 (March 4, 2025), the U.S. Court of Appeals for the Second Circuit upheld the Tax Court’s ruling on summary judgment motions regarding the estate tax ...
Forbes contributors publish independent expert analyses and insights. Ashley L. Case, J.D., LL.M., writes about tax and estate planning. Jan 30, 2025, 02:12am EST Jan 30, 2025, 12:25pm EST A ...
In the Estate of Anenberg, the U.S. Tax Court determined whether the termination of a qualified terminable interest property (QTIP) marital trust for the benefit of a surviving spouse, and the ...
Through the years, the US Tax Court has provided significant clarification on the gift tax consequences of terminating qualified terminable interest property (QTIP) trusts. Two new cases in 2024, ...
There are a variety of reasons why a taxpayer may want to consider creating a QTIP trust if his spouse survives him. Taxpayer may be in a second marriage. He wants to provide for his spouse if she ...
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