Analytical Thesis Statement

Analytical Thesis Statement Composing an essay that is analytical such a fantastic chance for people who wish to custom writing service show their particular viewpoint and sound. Though, you will need a powerful analytical thesis statement as it make or break the content that is entire of essay. Argumentative vs. Analytical Thesis Statement The thing […]

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Firm Announces New Partner and New Name

James Reid is pleased to announce that Carrie Z. Michaelis has become a partner of the firm and the firm has changed its name to Reid Michaelis PLLC. Ms. Michaelis’ practice consists primarily of advising high net worth individuals and their families with respect to estate planning, tax planning, charitable gift planning, and estate and […]

2016 Exemption and Annual Exclusion Amounts

The Federal estate, gift and generation-skipping transfer (“GST”) tax exemption amounts will increase in 2016 to $5,450,000 for individuals and to $10,900,000 for married couples, from $5,430,000 and $10,860,000, respectively, in 2015. Clients should consider taking advantage of the increased gift tax exemption amount and GST tax exemption amount by making gifts to children and/or […]

U.S. Supreme Court’s Decision on Same-Sex Marriage

The U.S. Supreme Court’s recent decision, United States v. Windsor, opens up important tax planning opportunities for same-sex couples who marry in states that recognize same-sex marriage. In Windsor, the Court held that Section 3 of the 1996 Defense of Marriage Act (DOMA) was unconstitutional because DOMA is subject to “intermediate scrutiny” under the Equal […]

ESTATE AND TAX PLANNING Administration’s Budget Proposals Include Important Changes for Estate Planning Clients

In the last several months, President Obama introduced his Fiscal Year 2013 Budget Proposals, including several key provisions that would be of significance to estate planning clients. Some of the most important of these proposals are as follows: Restoration of the Less Favorable 2009 Exemptions and Rates The Budget Proposals call for a 45% maximum […]