Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Friday, February 27, 2015

Income Tax Regulations Draw Attention at Heckerling

TaxesAs I have previously discussed, income tax issues were a major focus at the 49th Annual Heckerling Institute on Estate Planning. One area of focus was recent income tax guidance from the IRS relating to trusts and estates issues, including final regulations on Section 1.67-4, which discusses the 2-percent floor in connection to estates and trusts.

See Kevin Matz, A View From the Audience at Heckerling: Part III, Wealth Management, Feb. 26, 2015.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.

https://lawprofessors.typepad.com/trusts_estates_prof/2015/02/income-tax-regulations-draw-attention-at-heckerling.html

Estate Planning - Generally, Income Tax, Trusts | Permalink

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