Carl Holborn

IRS Invalidates Discounts Used in an FLP Formed Shortly Before Death

The recent Tax Court case Estate of Anne Milner Fields v. Commissioner underscores the risks involved when transferring assets to…

1 month ago

What is the Difference Between a Private Foundation and a Donor-Advised Fund?

When high-net-worth individuals and families incorporate charitable giving into their estate planning, they often consider donor-advised funds and private foundations…

2 months ago

Tax and Wealth Advisor Alert–IRS Announces Changes to Estate and Gift Tax Exemptions for 2024

The IRS allowed amounts of the federal gift, estate, and generation-skipping transfer tax exemptions will materially increase in 2024. With…

1 year ago

Tax and Wealth Advisor Alert–Understanding the “Step-Up in Tax Basis”: A Summary of IRC Section 1014 and Double Stepped-Up Basis for Marital Property in Wisconsin

When a loved one passes away, the emotional toll can be overwhelming, and dealing with the complexities of tax implications…

1 year ago

Tax and Wealth Advisor Alert–Section 1202 Stock: An Attractive Tax Benefit for Investors in Small Businesses

Investors in small closely held businesses looking for ways to reduce their tax liability might want to consider taking advantage…

1 year ago

Tax and Wealth Advisor Alert: Powers of Appointment – A Tool to Add Flexibility Into an Estate Plan

A power of appointment is a legal instrument that grants an individual (the "appointee") the authority to decide how a…

2 years ago

Tax and Wealth Advisor Alert: Selecting a Fiduciary – One of the Most Important Decisions in an Estate Plan

When creating an estate plan, one of the most critical decisions you will make is selecting a personal representative and…

2 years ago

Tax and Wealth Advisor Alert: Charitable Remainder Trusts, A Dynamic Estate Planning Tool to Reduce Taxes and Do Good

Charitable Remainder Trusts (CRTs) are a powerful tool for those looking to support their favorite causes while also securing a…

2 years ago

Tax and Wealth Advisor Alert: Donor-Advised Funds, a Great Way to Do Charitable Giving

Donor-advised funds, or DAFs, are a popular way for individuals to support charitable organizations they care about while also receiving…

2 years ago

Tax and Wealth Advisor Alert: Qualified Personal Residence Trusts – A Planning Technique to Save the Family Home from Estate Taxes

A Qualified Personal Residence Trust (QPRT) allows a homeowner to transfer their personal residence to a trust for a specified…

2 years ago