By Ned Segelken on As a part of the tax changes enacted by Congress in late 2010, the concept of "portability" was introduced into the estate tax law. The implications of this change will be of interest to professionals, business owners and executives. Careful consideration must be given to the results of estate plans that incorporate this change in the … Continue Reading
By Porter Wright on For good or for bad, interest rates are currently near all-time lows, including the “applicable federal rate” (“AFR”) which is used to set minimum interest rates for certain gift and estate tax planning techniques. While bankers and financial institution executives routinely consider the implications of such low rates for their institutions, they also should carefully consider … Continue Reading
