New Tax Rules to Hyphenate Estate Litigation – a Defacto “36 month limitation period”?
There has been a fair amount of discussion about the new rules starting January 1, 2016, and the tax treatment of charitable gifts after the death of an individual will change significantly. What about the impact on estates that are in litigation? Now, when a gift is made “by will” to a qualified donee the gift is deemed to have been immediately prior to the death of the individual with….
