Introduction This article updates the earlier article on this topic. As that earlier article mentioned, one relatively common estate planning arrangement is for the grantor of a trust, which is a grantor trust with respect to him or her for income tax purposes, to...
Some Basic GRAT Concepts Grantor Retained Annuity Trusts (GRATs), described in Code Sec. 2702(b), are successful in transmitting property out of a property owner’s estate at no estate tax cost and no or minimal gift tax cost to the extent the assets contributed to the...
Join us on Wednesday, May 20th from 12:00pm – 12:30pm for McDowall Cotter’s vlog on Truths and Myths About Estate Planning. To access this vlog, please click here:https://us02web.zoom.us/j/82897238494 If you have questions about how or why you need to...
On Thursday, May 7th from 12:00pm – 12:30pm, attorney Monica Castillo will be hosting a vlog on The Impact of Covid-19 on Autonomous Vehicles. To join, please click the link here:https://us02web.zoom.us/j/81279037402 At McDowall Cotter, we offer decades of...
On Friday, May 1st from 12:00 – 12:30pm, attorney David Rosenbaum will be hosting Episode 5 of the Keeping Trustees Out of Lawsuits Mini-Series. The new McDowall Cotter, APC five part mini-series details the real story, the trials and tribulations of trustees,...
