[{"articleAbstract":"In this third installment of an annual update on trust, estate, and gift taxation, the topics include generation-skipping transfer tax, trusts, private foundations, selected inflation-adjusted amounts, and the president’s and Treasury’s proposed law changes affecting trusts, estates, and gifts.","articleTitle":"Recent developments in estate planning: Part 3","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2023/jan/recent-developments-in-estate-planning-part-3"},"sortDate":"2023-01-01T05:00:00.000-05:00"},{"articleAbstract":"In this second installment of an annual update on trust, estate, and gift taxation, the topics include split-dollar life insurance arrangements, indirect gifts, formula clauses in transfers of limited partnership interests, valuation discounts, and grantor retained annuity trusts.","articleTitle":"Recent developments in estate planning: Part 2","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/content/dam/tta/issues/2022/dec/estate-planning-640.png","alt":"IMAGE BY A-DIGIT/GETTY IMAGES","title":"estate-planning-640"}},"page":{"path":"/issues/2022/dec/recent-developments-in-estate-planning-part-2"},"sortDate":"2022-12-01T05:00:00.000-05:00"},{"articleAbstract":"This article provides an analysis in four scenarios of whether the QBI deduction will cause a marriage penalty or bonus and discusses whether the existence of a marriage penalty or bonus affects couples’ decision to marry.","articleTitle":"Taxpayer marital status and the QBI deduction","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/content/dam/tta/issues/2022/dec/taxpayer-marital-status-qbi-deduction-640.jpg","alt":"IMAGE BY ADRIENNE BRESNAHAN/GETTY IMAGES","title":"taxpayer-marital-status-qbi-deduction-640"}},"page":{"path":"/issues/2022/dec/taxpayer-marital-status-and-the-qbi-deduction"},"sortDate":"2022-12-01T05:00:00.000-05:00"},{"articleAbstract":"Many questions remain with respect to the deductibility at the federal level of state income tax payments made by passthrough entities under new state tax regimes enacted to ameliorate the effect of the cap for individuals on the deduction of state and local taxes.","articleTitle":"Federal implications of passthrough entity tax elections","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/content/dam/tta/issues/2022/nov/keck-640x388.jpg","alt":"IMAGE BY PM IMAGES/GETTY IMAGES","title":"keck-640x388"}},"page":{"path":"/issues/2022/nov/federal-implications-passthrough-entity-tax-elections"},"sortDate":"2022-11-01T05:00:00.000-04:00"},{"articleAbstract":"In this first installment of an annual update on trust, estate, and gift taxation, the topics include estate tax closing letters, the basic exclusion amount, estate debts and expenses, and extending the time to elect portability.","articleTitle":"Recent developments in estate planning: Part 1","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/content/dam/tta/issues/2022/nov/ransome-estate-planning-1-640x388.jpg","alt":"IMAGE BY SMARTBOY10/GETTY IMAGES","title":"ransome-estate-planning-1-640x388"}},"page":{"path":"/issues/2022/nov/recent-developments-estate-planning-1"},"sortDate":"2022-11-01T05:00:00.000-04:00"}]