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Jun 1, 2011 12:00 PM
Making the Election or Not
Four questions to ask before you make the choice
The challenges of dealing with the choice of tax regimes for 2010 decedents can approach you from many fronts. The tax consequences of the different regimes, the interpretation of formula clauses and the changes in funding due to the imposition of the generation-skipping transfer (GST) tax all require a fiduciary to tread cautiously and carefully. One misstep and much can be lost.
In the wake of the 2010 Tax Act, we at Northern Trust are reviewing the 2010 estates for which we serve as fiduciary. Our review includes, among other things, an analysis of four issues involved with the election:
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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 |
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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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