Estate and Gift Tax Inflation Adjustments
Click here for Excel spreadsheet (.xls) showing various inflation adjustments from 1997 and 2001 Tax Acts pertaining to estate and gift taxes. Click here for the same information as an Adobe (.pdf) file. (Data current through 2010 pending any action by Congress regarding estate taxes in 2010.)
Articles
- December 2009 Letter to Friends and Clients. This letter summarizes what the estate, gift and generation-skipping transfer taxes are for 2009 (for comparison), in 2010 and 2011 under present provisions of the federal tax law, and the uncertainties presented for 2010 including possible retroactive legislative enactment and corresponding constitutional challenge. Then we saved the good news for the end where we outlined some planning opportunities now available for a small window which we think will be the first few months of 2010 (assuming there is no legislation by December 31, 2009).
- March 2009 Letter to Friends and Clients. In response to our January letter (see item following), we received several questions related to California property taxes and retirement plans in light of the economic downturn and state and federal legislation recently adopted. The interest was so strong that we thought it worth sending a follow-up letter on these points.
- January 2009 Letter to Friends and Clients. There are many law changes to discuss, plus suggestions and strategies for these tough economic times, not to mention the uncertainty of what the estate tax laws will be after 2009.
- Risky Business: Family Succession and the Rules of Professional Conduct by John W. Ambrecht and Elyce Pike, PhD, California Trust & Estates Quarterly, published by the Estate Planning, Trust and Probate Section of the California State Bar, Vol. 12, No. 2, Summer, 2006.
- From Roles to Rules: A New Model for Managing Family Dynamics in the Estate Planning Process by John W. Ambrecht, Howard Berens, MD, and Richard Goldwater, MD, California Trust & Estates Quarterly, published by the Estate Planning, Trust and Probate Section of the California State Bar, Vol. 10, No. 1, Spring, 2004.
- Estate Planning for the Family Business: The Non-Linear Approach by John W. Ambrecht (November, 2001)
- Expanding Adoption Rights May Create Havoc for Estate Planners by John W. Ambrecht and Dibby Allan Green, ACP (Fall, 2001)
- June 7, 2001, Letter to Clients and Friends, including:
- Succession Planning: What Works and What Doesn't? by John W. Ambrecht and Niel N. Koenig, Ph.D. (November, 2000)
- "Post-Mortem Trust Administration--Step 1: Calendar Important Deadlines,"
- From "Post Mortem Trust Administration: A Checklist Approach," published by the Estate Planning, Trust and Probate Section of the California State Bar (1995), in which John W. Ambrecht and Dibby Allan Green, ACP, were co-authors
- "Planning for the Generation-Skipping Transfer Tax"
- Outline of presentation given September, 1995, for California Continuing Education of the Bar by John W. Ambrecht
- "The Value of Sustaining the Values"
- Paper presented by John W. Ambrecht to the Forty-Sixth Tax Institute, University of Southern California Law Center, published in Major Tax Planning for 1994, John R. Cohan, Chair, Volume 2, Chapter 16, Page 1600. Unfortunately, the chapter is too long to publish on the Web, but the summary introduction may be clicking this link: Introduction
- "Gift Tax Returns for Insurance Trusts"
- Outline of a presentation given to the Santa Barbara CPA/Law Forum by John W. Ambrecht on April 25, 1994
- "Family Limited Partnerships: A Client Primer" Co-Authored by John W. Ambrecht, with Conribution by Dibby Allan Green, ACP (Spring, 1993)
- "Now that You Have a Living Trust, What Happens When Someone Passes Away?" outline of a presentation by John W. Ambrecht and Patricia A. Hiles, former IRS Estate and Gift Tax Attorney, given to the general public in 1992.
- "Experiencing the Family Trust" By Marion Murray Dentzel (a first person account of dealing with trust administration after the death of a spouse)
- "Scam Trusts and Trust Scams" By Stephan R. Leimberg (an excellent list of what to watch out for with trust promotors, and the new IRS Publication dealing with scam trusts; February, 2000)
- See also resources pertaining to Family Business Succession Planning and Asset Protection.
Links
General Estate Planning
American Bar Association's Section of Real Property, Probate and Trust Law - Public Information Web Site
Includes: Estate Planning Overview; Introduction to Wills; Types of Non-Probate Property; Revocable Trusts; Other Estate Planning Documents; Guidelines for Individual Executors and Trustees. (Note, this is general U. S. law, and not California specific.)
Estate Planning Resources from Stephan R. Leimberg
Various Financial Calculators, including home and personal financing, investment and retirement calculatgors.
Trusts
ACTEC
Click on "What's New" for developments in trust and estate law
Page of ACTEC Legal & Web Resources
Charitable Giving
IRS List of Organizations Eligible for Charitable Exemption
Estate Taxes
California State Controller
California Estate Tax
These publications and links are for information purposes only and are not meant nor should be construed to be legal advice. Note, also, the date of the document. Laws are constantly changing, and
are subject to differing interpretations. We, therefore, urge you to do additional research or to contact your own legal or tax counsel before acting on the information presented
therein.
For comments about this web site, email green@taxlawsb.com
This page updated December, 2009.
This page: www.taxlawsb.com/resources/estates.htm