2018 -- A Year to Remember, Forget, Worry About? A Review of Income, Estate, Gift & GST Tax Developments from the Past 13 Months
2018 was an interesting year, even without any significant tax legislation. Treasury and the IRS issued numerous regulations and rulings; the Tax Court opined on several major issues involving charitable deductions, split-dollar life insurance arrangements, valuation of partnership interests, and the estate tax marital deduction, to name only a few; the Federal appeals courts issued several cases involving key estate and income tax questions relating to estate planning; and even a few state courts produced decisions with significant federal tax consequences for estate planning.
Join Howard Zaritsky for a review of the most important of income, estate, gift, and GST tax developments of 2018, and read his outline reviewing all of the 2018 regulations, revenue rulings, revenue procedures, tax court cases, and appeals court cases, and selected private rulings, U.S. district court cases, and state court cases, of importance to estate planners. You can’t begin 2019 without understanding what happened to estate planning in 2018.
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