This Webinar presentation, conducted by noted author and practitioner Keith Schiller, is designed for attorneys, accountants, and other preparers of estate tax returns. The Webinar discussion will be ...

In the year that a taxpayer dies there may still need to be one or more tax returns that are required to be filed after their death. The need for these filings is dependent upon the income that the ...

The U.S. tax code is generous when it comes to passing down money to heirs tax-free, and it has only become more so under the new tax law. But for married couples to obtain the full benefit, there is ...

Forbes contributors publish independent expert analyses and insights. I write about charitable giving and estate planning ideas. When the first of two spouses dies the survivor can safeguard the ...

The portability of the lifetime estate and gift tax exemption amount between spouses was introduced in the 2010 tax law. But details of portability aren’t well-known, and misunderstandings can cost an ...

Some clients and their advisors may think it’s okay to use a 409A Valuation Report for a gift or estate filing. While they may get away with it if there’s no audit, it’s not advisable. Section 409A ...

The facts of Estate Spenlinhauer v Commissioner (U.S. Tax Court, Dec. 30, 2025) read like an instruction manual on how to improperly file an estate tax return. Unsurprisingly, the U.S. Tax Court held ...