Forbes contributors publish independent expert analyses and insights. I write about charitable giving and estate planning ideas. Many taxpayers created irrevocable trusts and transferred significant ...

Escambia County staff is recommending a public hearing at the next Board of County Commissioners meeting, Thursday to consider Escambia Children’s Trust’s (ECT) request for an exemption from paying ...

The current estate tax and trust exemption of $13.6 million per individual, or $27.2 million per married filing joint couple, will soon sunset. When it does, the exemption, adjusted for inflation, is ...

Late allocations of GST tax exemption to GST non-exempt or partially exempt trusts offer individuals the opportunity to use the TCJA-era increase in the GST tax exemption amount and may be especially ...

As an estate planning tool, the generation-skipping trust can offer investors some tax advantages and other perks. For the family that uses it, this can be a way to have the third generation inherit a ...

In Private Letter Ruling 202539002 (July 1, 2025), a taxpayer made indirect skip gifts to a trust and split the gifts with his spouse. Their accounting firm filed a Form 709 for that year, but didn’t ...

Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. The new year 2026 or straightforward concept. number 2026 written on the road ...