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  Nov 15, 2023

An Unexpected Meaning of Bequest in Black's Law Dictionary Sheds New Light on the IRS's No-Basis Adjustment Ruling for Irrevocable Trusts

In a surprising twist, the dictionary the IRS relies on as an authority for Rev. Rul. 2023-2 allows taxpayers to reach a different conclusion....

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  Apr 01, 2022

Biden Administration Proposes to Limit GRATs

The proposals would make Grantor Retained Annuity Trusts riskier....

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