Transfer Taxes

Bulk operations
Bryan Clontz completes his analysis of estate settlement with suggested processes and procedures.
Author Bryan Clontz analyzes the technicalities of the interface between charitable givers and receivers. Part one of his two part series focuses on the estate planning process and some helpful pointers on how to smooth the gift transition after the death of a...
Although a new $5 million estate tax break may be welcome news to many taxpayers, the provision is scheduled to expire at the end of 2012. Writing for Forbes, Deborah L. Jacobs discusses measures estate owners and their advisers are contemplating to plan for an...
As Congress moves into lame duck session, the repeal of the estate and generation-skipping tax for decedents dying in 2010 is seeming more like a reality. In this article, Owings Mills, Maryland attorney Jonathan Ackerman shares his thoughts regarding planning for the...
23 Sep 2010 | Transfer Taxes | National Publication | News story
Writing in the Wall Street Journal, Columbia Law School professor and co-author of "Death by a Thousand Cuts: The Fight Over Taxing Inherited Wealth", Michael J. Graetz argues in favor of a federal estate tax on the basis of fairness and filling tax...
22 Sep 2010 | Transfer Taxes | National Publication | News story
A report released by the American Family Business Foundation and authored by Douglas Holtz-Eakin and Cameron T. Smith examines the impacts of a higher estate tax rate on asset accumulation, small and family businesses
11 May 2010 | Transfer Taxes | National Publication | News story | 5 comments
Writing on his own behalf, Conrad Teitell of Cummings and Lockwood LLC has sent an impassioned letter to Senate Finance Committee members drawing an analogy between the recent gulf oil spill and the untenable Congress has created for Americans who are struggling to...

There has been a lot of concern recently about the effects of Internal Revenue Code §2511(c) on charitable gift planning. Although the jury is still out on certain issues in this arena, an analysis of these and related issues may be useful to readers at PGDC.

8 Apr 2010 | Transfer Taxes | National Publication | News story | 6 comments
A coalition of labor unions, women's groups, religious and public-interest organization has called on Congress to reinstate the federal estate tax with an exemption of $2 million ($4 million for couples), a top tax rate of at least 45 percent and with an additional 10...
13 Jan 2010 | Transfer Taxes | National Publication | News story
In response to year-end Congressional inaction and using the game of Monopoly as an analogy, attorney Conrad Teitell has written Senate Finance Committee Chairman Max Baucus and Ranking Member Charles Grassley to convey his opinion regarding the unfairness of a...
Writing for Planned Gift Blogspot, Jonathan Gudema, Esq. offers his self-admittedly "tongue-in-cheek" view of Congress's failure to act on the federal estate tax and the effect of 2010 repeal on planned giving.
23 Dec 2009 | Transfer Taxes | National Publication | News story
In a December 17 letter to Senators, Americans for a Fair Estate Tax has urged legislators to extend the Federal Estate Tax citing a loss in vital tax revenue and incentive for charitable giving.
23 Dec 2009 | Transfer Taxes | National Publication | News story
According to an article in the December 15 issue of The Chronicle on Philanthropy, "Several wealthy people today added their voices to a campaign to get Congress to extend and strengthen the estate tax, calling it a key incentive for people to leave money to...
Writing for Leimberg Information Services, Ron Aucutt, group leader of the trusts and estates practice group of McGuireWoods LLP shares the very latest news out of Washington on estate tax reform and indicates momentum for action is picking up.

Legislation enacted in 2001 calls for the repeal of the federal estate tax in 2010, and its full reintroduction in 2011. That law has since generated considerable interest in how changes in the estate tax and its ultimate repeal may affect charitable bequests and...

27 Jun 2003 | Transfer Taxes | National Publication | Article | 1 comments

Complete repeal of the federal estate tax is scheduled to take effect for a one year window during 2010. But what if the estate tax is repealed permanently? What effect would that have on testamentary charitable gifts from those who are no longer subject to the tax...

The Charitable Planner Looks at 2010 and the Interim

In part one of this article, Michael Pusey, CPA speculated that estate tax repeal could have the inadvertent affect of disqualifying testamentary CRTs and additions to them. In part two, he roles up his sleeves to discuss in detail the technical issues and current...


In part one of this two part article, J. Michael Pusey, CPA shares his thoughts regarding the technical qualification problems that federal estate tax repeal might present for testamentary CRTs and transfers to them, the use of non- qualified CRTs, and planning for...


The impact of the biases in favor of married couples found in state laws and in the federal tax code on planned giving for unmarried couples is explored in this article by Chris Yates. The usefulness of various planned giving vehicles for these non- traditional...

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7520 Rates:  December 3.6%  November 3.6%  October 3.4%

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Define: Transfer Taxes

A transfer tax is essentially a transaction fee imposed on the transfer of title to property and in the context of charitable gift planning refers to federal and state gift, estate, and generation-skipping transfer taxes.

Recent activity

Charitable Estate Settlement: A Primer from the Charity's Perspective, Part 1 of 2

Estate Tax Repeal: Historical Data Indicate Philanthropy May Suffer

Conrad Teitell Comments on Lack of Estate Tax Reform

Coalition Makes Recommendations Regarding Estate Tax