Estate of Evelyn Seiden: New York Estate Tax Refund Claims for State Only QTIP Property Might Soar

Sharon L. Klein |
Wealth Planning
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This article reprint was recently published in Steve Leimberg’s Estate Planning Newsletter. A New York court has found that a QTIP Trust, created for New York purposes in 2010 when the federal estate tax lapsed for the year, was not includible in the estate of the surviving spouse for New York estate tax purposes. It’s probably

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Paying for the (Grand) Child’s Education: Making Educated Choices

Sharon L. Klein |
Wealth Planning
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This article reprint was recently published in the Bloomberg BNA’s Estates, Gifts, and Trusts Journal.  Simple annual exclusion gifting can be a very valuable source of funding. Leveraging annual exclusion gifting with trust structures can potentially enhance the benefits. Utilizing the 2018 $11.18 million gift tax exemption has the potential to powerfully impact the educational

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What Every Matrimonial Attorney Should Know About the Latest Trusts & Estates Developments

Sharon L. Klein |
Wealth Planning
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This article reprint was recently published in the NYSBA Family Law Section Journal and explores: Key estate-related considerations in pre-marital planning. In the event of separation and/or divorce, all estate planning documents, account titles, and beneficiary designations need to be reviewed. Trust decanting can be a powerful tool: Revising an otherwise irrevocable trust. With the

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