Articles Posted in Wills

Estate Planning Flowcharts – Six Common Structures for Affluent Families
Adler & Adler, PLLC Team

1 – Disclaimer Plan With Trusts For Descendents 2 – Clayton QTIP Plan With Trusts for Descendants 3 – Two Share Plan With Trusts for Descendants 4 – Three Share Plan (Federal Bypass Trust (Family Trust); GST Exempt Reverse QTIP Marital Trust; Marital Trust) 5. Three Share Plan (Federal/State Bypass Trust (Family Trust); State Only…

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Deceased Spousal Unused Exclusion (DSUE) Amount — Portability
Adler & Adler, PLLC Team

Estates of decedents dying on or after January 1, 2011, may elect to transfer any unused federal estate tax exclusion amounts to the surviving spouse. The amount received by the surviving spouse is called the deceased spousal unused exclusion, or DSUE, amount. If the executor of the decedent’s estate elects transfer (through so-called portability) of…

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How to Get a Death Certificate
Adler & Adler, PLLC Team

A death certificate is an ofiicial legal document that records the date and location of a person’s death. In some cases, you might need a “certified” death certificate. A certified death certificate has security features that proves that the document is genuine. Depending on the issuing county in New York state, the death certificate can…

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What is the difference between carryover basis and a step-up in basis?
Adler & Adler, PLLC Team

In planning for gifts of property, if the donor has a choice among more than one type of property to be transferred as the gift(s) (e.g., if she has a portfolio of several investment securities), it would probably be more advantageous, for tax purposes, to transfer assets having less unrealized appreciation (i.e., current value in…

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Taxation of Non-grantor Trusts
Adler & Adler, PLLC Team

Non-grantor trusts, are separate taxpaying entities. Income taxes generated by the trust are paid for by the trust. The trust must file fiduciary income tax return (Form 1041). In simple terms, if any portion of trust income is distributed to a beneficiary, the trust will take a deduction and the beneficiary will be responsible for…

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