Explore the key concepts, taxation rules, and special regulations surrounding Income in Respect of a Decedent (IRD) to ensure compliance and maximize potential deductions.
Discover how a Qualified Domestic Trust (QDOT) can benefit non-U.S. citizen spouses by offering a way to take full advantage of the marital deduction for estate taxes.
Learn how A-B Trusts can help married couples minimize estate taxes, and discover the benefits, workings, and contemporary relevance of this estate planning tool.