Tax and Estate Planning


Opportunity Zone Benefits; Nuts and Bolts; and Loose or Missing Screws
Leigh Griffith and Shane Morris, Waller Lansden Dortch & Davis
The Tax Cuts and Jobs Act of 2017 created a new tax incentive, the Qualified Opportunity Fund (QOF), designed to encourage long-term investment in low income communities. The QOF has 
2019 Guide to Tax and Wealth Planning
PwC Private Company Services
Managing wealth can be particularly complex as policies and tax laws change. Employing financial, legal, and tax professionals can help, but each family should be vigilant in understanding and
QOZ Funds: An Alternative for Section 1031 Investors
Cresset Wealth Advisors
Investors who utilize Section 1031 (aka “Like-Kind”) Exchanges for the tax benefits they provide should consider a new option for sheltering real estate capital gains: Qualified
2019 Estate Planning Update
It’s been a little over a year since the 2017 Tax Act brought a multitude of changes to the tax code. As families continue to learn about the impact of the new law on their future, advisors await
The Impact of Tax Reform on Charitable Giving
Wilmington Trust
Reviewing the changes to the Tax Reform law from the lens of tax-efficient giving, it's clear it created some philanthropic winners and losers for the next few years. With the elimination of the
Tax Reform Made Simple?
Wilmington Trust
In a summary of the tax law signed on December 22, 2017, there are still seven individual tax brackets, but the top rate was lowered from 39.6% to 37%. Most of the law's provisions became
The Gift Tax Exemption Coast is Clear
Taxpayers who have identified opportunities to take advantage of the increased gift tax exemption before 2026, but have been hesitant to do so because of the risk of clawback now find themselves on
2019 Personal Tax Planning Update
Dennis Delaney, Hemenway & Barnes
The new year brings with it new tax-savings opportunities, including larger tax exemptions and exclusions. Here are some strategies and tips to consider in your tax planning this year, as well as the
Pitfalls and Opportunities Under the New Federal Tax Law: Part 2
Dennis Delaney and Kevin Ellis, Hemenway & Barnes
After looking at the potential pitfalls in Part 1 of this multipart series on the Tax Cuts and Jobs Act of 2017, we turn to Part 2: the Income Tax Opportunities. Regardless of your net
In the Zone: A Primer on Opportunity Zones
Investments into qualified Opportunity Zone Funds offer attractive tax benefits, while catalyzing capital inflows into economically distressed communities. However, prudence is necessary in