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Jun 1, 2011 12:00 PM
Estate Tax Now or Capital Gains Tax Later?
Eight considerations to help you answer this question
To opt or not to opt, that is the question. Shakespeare's Hamlet may have most perfectly stated what estate tax practitioners are being asked when providing guidance under the 2010 estate tax regime. While Hamlet questioned the relative value of “being and not being,” fiduciaries must similarly consider the benefits of opting out or not opting out.
Specifically, professionals must answer the fundamental question of whether the future potential capital gains tax generated by opting out will be greater than the immediate estate tax required to be paid as a result of not opting out. Here are eight issues to consider when addressing this question:
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Topics of Interest
| Estate Tax | Donor Advised Funds |
| GSTs | Family Offices |
| Private Foundations | Life Insurance |
| 2010 Tax Act News | Industry Trends Surveys |
E-Newsletter Signup
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