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Recent Developments in Estate Planning. (cover story)
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- Author(s): Ransome, Justin1
- Source:
Tax Adviser. Oct2014, Vol. 45 Issue 10, p726-739. 12p.
- Subject Terms:
- Additional Information
- Subject Terms:
- Abstract:
The article offers information on developments in U.S. estate planning as of October 1, 2014. Topics include the application of the generation-skipping transfer tax, the taxation of trusts under amended net investment income tax rules, and tax adjustments for inflation in 2014. Information is provided on adjusted gross income (AGI) floors for deductions.
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