TAX / ESTATES AND TRUSTS
INCOME TAXATION OF PROPERTY ACQUIRED FROM A DECEDENT
BLATTMACHR ON INCOME TAXATION OF ESTATES AND TRUSTS F. Ladson Boy le (University of South Carolina School of Law) and Jonathan G. Blattmachr (Retired, Milbank, Tweed, Hadley & McCloy LLP)
Matthew S. Beard (Matthew S. Beard, P.C.)
This resource sheds light on up-to-date regulations that impact how the U.S. Internal Revenue Code taxes estates and trusts. Readers will access useful viewpoints from two widely published professors on taxation questions concerning foreign, simple, complex, revocable, and charitable lead trusts, along with other estate planning vehicles. Estate planning and private client attorneys, along with their high-net- worth clients, will access information about key income, depreciation, and depletion deductions applicable to their estate planning vehicles. This title includes practical pointers for completing a decedent’s final return, approaching taxation on a decedent’s income, land trust classifications, uniform basis rules, and more. In addition, readers can view worksheets and checklists focused on Form 1041, income tax pick-ups, S Corporation elections, and U.S. Treasury regulatory compliance. Track new income tax developments with PLI’s Upkeep Service. 1 looseleaf volume or digital, 1,400 pages, $433, Item #241211, ISBN 978-1-4024-3043-5, “This book is essential to my practice and an invaluable reference tool. It’s the next best thing to having Blattmachr on speed dial.” — Charles M. Sarowitz, Sarowitz Milito & Company, CPAs
This treatise equips readers with the knowledge and foresight needed to navigate the taxation landscape related to property transferred at death. Written by an accomplished tax attorney, the guide thoroughly explicates beneficial tax rules I.R.C. §102 and I.R.C. §1014, detailing their applications and potential discrepancies. Income tax and estate planning professionals will find this resource invaluable for its insights into planning opportunities, strategies to avoid potential traps, and the role of traditional estate planning techniques. The treatise also delves into relevant trends such as grantor trusts and cryptocurrency. Stay current in the constantly evolving landscape of tax law and estate planning through PLI’s upkeep service. 1 looseleaf volume, 350 pages, $285, Item #396672, ISBN 978-1-4024-4556-9, Updated annually or as needed
INTERNATIONAL TAX AND ESTATE PLANNING A PRACTICAL GUIDE FOR MULTINATIONAL INVESTORS
Robert C. Lawrence III (Cadwalader, Wickersham & Taft LLP)
This title showcases practice pointers and practical guidance around how estate planning attorneys and their high-net-worth clients should manage and dispose of their multinational estates. Its takeaways have been prepared by a leading authority in international and domestic tax, trust, and personal planning matters. Any practitioner or professional who assists an estate with assets worldwide will find useful information on how they can prepare estate planning vehicles and individualized testamentary plans. The strategies this title shares touch upon tax-advantaged strategies, airtight drafting practices, and common errors that could prompt regulatory oversight and disclosure demands. The book also features helpful charts and checklists that practitioners and their clients can reference for calculating tax credits and owed taxes. Keep up with new estate planning best practices with PLI’s Upkeep Service. 1 looseleaf volume, 696 pages, $514, Item #396593, ISBN 978-1-4024-4037-3, Updated annually or as needed
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