Estate & Financial Planning Articles
The U.S. Tax Court’s Opinion in McDougall v. Commissioner and Its Implications for Estate Planning
Oct. 17, 2024
The U.S. Tax Court’s recent opinion in McDougall v. Commissioner (163 T.C. No. 5, September 17, 2024) serves as a critical point of reference in estate tax law, specifically addressing the commutation of Qualified Terminable Interest Property (QTIP) trusts and the complex interplay of gift tax regulations
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