The number of collective building gift registrations recorded the highest level in three years up to September this year. This is because demand to gift properties before potential tax increases, such ...

Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. As the unprecedented transfer of wealth from the baby boomer generation to ...

The Private Clients, Trusts and Estates practice at ArentFox Schiff will be monitoring for any updates in this area. In the meantime, clients who take advantage of the current exclusion will have ...