Tax and Estate Planning

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Opportunity Knocks?
Asset Consulting Group
Qualified Opportunity Zones (QOZ) offer taxable investors the potential for deferral of existing gains and tax-free growth. Though the basic provisions of the tax incentive are known, the rules
Effective Business Income Tax Rates in Light of 2017 Tax Law Changes
Steve Gorin, Thompson Coburn
This recorded webinar Illustrates how effective annual income tax rates for a C corporation differs, depending on whether it distributes all, part, or none of its annual earnings. This provides a
U.S. Reporting: Requesting IRS Filing Extensions
Jennie Cherry and George N. Harris Jr., Kozusko Harris Duncan
Even the best laid plans or checklists for filing the various U.S. forms on time can sometimes go astray. When they do, it is prudent to request an extension to file the particular return. Careful
Spinning Straw into Gold: Modifying Irrevocable Trusts
Sarah Chang and Scott Bieber, Thompson Coburn
Estate planners have also sought ways to modify trusts that are irrevocable as a result of changed circumstances or because the planner’s client is the beneficiary who objects to the terms of
U.S. Supreme Court to Hear Kaestner Trust Tax Nexus Case
RSM US
The U.S. Supreme Court will revisit state tax nexus for the second year in a row after granting North Carolina’s petition for certiorari in North Carolina Department of Revenue v. The Kimberley Rice
Five Tax Reform Strategies for Business Owners
Jonathan Fitzgerald, Wilmington Trust
With the passage of the Tax Cuts and Jobs Act in late 2017, virtually all areas of federal tax law saw sweeping changes. As a business owner, it’s particularly important to understand how these
Top Five Advantages of a Charitable Remainder Trust
Glenmede
Is philanthropy one of your top priorities? One way to make your estate plan more philanthropic is through a Charitable Remainder Trust (sometimes called a CRT, CRUT, or CRAT, depending on the form
Estate Planning After Tax Reform
Wilmington Trust
In late 2017, the sweeping tax reform was passed in the United States and created incredible opportunities for estate planning for high-net-worth families. It also served as a good reminder to review
The Delaware Income Tax Advantage for Trusts
Jeff C. Wolken, Wilmington Trust
Changes in the federal tax laws have provided a renewed focus on state income taxes and strategies available to minimize these taxes. While personal trusts have been used most commonly as estate and
Make the Most of Tax Reform
Wilmington Trust
Under the current U.S. tax code, there are three critical areas that can help high-net-worth individuals, families, and business owners maximize their wealth planning potential. We frame these areas