Estate & Financial Planning Articles
Taxation
U.S Treasury Issues Rev. Proc. 2024-40 Detailing Changes to Estate, Gift & Generation Skipping Transfer Tax Rates

On October 22, 2024, the U.S. Treasury Department issued Rev. Proc. 2024-40, which outlines inflation-adjusted tax exemptions for estate, gift, and generation-skipping transfers for 2025.

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Taxation
Year-End Gifting for Estate Planning: Maximizing Tax Savings Before the 2017 Tax Act Sunset

Estate planning is a critical component of wealth management, especially for high-net-worth individuals seeking to transfer assets to future generations with minimal tax implications.

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Taxation
Decanting Trusts Under North Carolina’s Uniform Trust Decanting Act

The North Carolina Uniform Trust Decanting Act (UTDA) allows trustees to “decant” or transfer assets from an irrevocable trust to a new trust.

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