[{"articleAbstract":"It is important to consider some of the less-obvious gifts when you are advising clients who are intent on using up their full $11.7 million basic exclusion amount before the end of the year.","articleByline":"By Marcy D. Lantz, CPA, CSEP, Aldrich CPAs + Advisors LLP, Lake Oswego, Ore.","articleTitle":"Indirect gift tax considerations for 2021","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/dec/indirect-gift-tax-considerations-2021"},"sortDate":"2021-12-01T05:00:00.000-05:00"},{"articleAbstract":"This second part of an annual update examining developments in estate, trust, and gift taxation covers recent court cases, proposed regulations, and other IRS guidance on estate tax.","articleByline":"By Justin Ransome, CPA, J.D. (Contributors: Members of the Ernst \u0026 Young LLP National Tax Department in Private Tax.)","articleTitle":"Recent developments in estate planning: Part 2","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/nov/recent-developments-estate-planning-2"},"sortDate":"2021-11-01T05:00:00.000-04:00"},{"articleAbstract":"This first part of this annual update focuses on trust and gift tax issues. ","articleByline":"By: Justin Ransome, CPA, J.D. (Contributors: Members of the Ernst \u0026 Young LLP National Tax Department in Private Tax.)","articleTitle":"Recent developments in estate planning: Part 1","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/oct/recent-developments-estate-planning-1"},"sortDate":"2021-10-01T05:00:00.000-04:00"}]