The Year In Review: An Estate Planner’s Perspective on Recent Tax Developments

The past 12 months have seen substantial changes in the estate, gift, and generation-skipping transfer (GST) taxes as well as in the income tax laws relating to estate planning. 

This special report written by Howard Zaritsky provides a complete summary of the legislation, regulations, revenue rulings and procedures, and regular decisions of the Tax Court, Claims Court, and Courts of Appeals; selected District Court and Tax Court memorandum decisions, private rulings, notices, and announcements; and other Service and Treasury documents from the past year.

The tax developments are divided into six categories: 

  • Tax Reform
  • Income Taxes
  • Estate Taxes
  • Gift Taxes
  • Generation-Skipping Transfer Taxes
  • Special Valuation Rules

Each of the last five categories is divided by Internal Revenue Code section, with the exception of special consolidated discussions, which examine the various developments relating to the taxation of family partnerships, LLCs, and charitable remainder trusts.

Download The Year In Review: An Estate Planner’s Perspective on Recent Tax Developments by Howard Zaritsky now. 

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