United States: Inheritance Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

The One Big Beautiful Bill Act And Estate Planning: What You Need To Know

Navigating estate planning can be complex, especially in light of legislation like the One Big Beautiful Bill Act ("OBBBA" or the "Act"), signed into law on July 4, 2025.

United States Tax

BL

Buckley Law

Autumn Budget 2025 – Pensions Aspects

The Autumn Budget contained a range of pensions-related announcements with implications for employers and trustees of all occupational pension schemes.

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

The Chancellor has today announced her highly anticipated autumn Budget.

United States Employment

AO

A&O Shearman

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

All 17 proposed amendments to the Texas Constitution that were on the Nov. 4, 2025, ballot—which are the result of legislation the Texas Legislature passed earlier this year—have passed.

United States Tax

GT

Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

United States Tax

GS

Gross Shuman P.C.

The Impact Of One Big Beautiful Bill On Estate Planning (Podcast)

United States Family

OK

Offit Kurman

Three Big Changes To Washington Estate Tax Laws As Of July 1, 2025

United States Family

BB

Beresford Booth

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

United States Tax

SH

Stites & Harbison PLLC

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

United States Tax

HH

Hughes Hubbard & Reed LLP

After The One Big Beautiful Bill: Estate Tax Updates

United States Tax

DL

Davis+Gilbert LLP

The OBBB Act | Agriculture Reimagined: Conservation, Taxes & Specialty Crops

United States Government

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

United States Family

LS

Lowenstein Sandler

Senate Moves To Scale Back Clean Energy Tax Credits Under Inflation Reduction Act: Latest Updates

United States Tax

HK

Holland & Knight

[PODCAST] Utilizing Co-Mediation - Bringing Together Multiple Perspectives To Reach Effective Settlements

United States Litigation

J

JAMS

The U.S. Economy: Modest Activity And Intensifying Uncertainty (Ankura Monthly Economic Report November 2025)

United States Strategy

AC

Ankura Consulting Group LLC

FBI's Most Recent Gambling Arrests Suggest Sports-Betting Regulations Are Effective

United States Media & IT

DM

Duane Morris LLP

Hot Topics In International Trade A Tariff Christmas Message For US Kids (Video)

United States International

BG

Braumiller Law Group, PLLC

Food Venture Financing News – Weekly Issue No. 260

United States Healthcare

DW

Davis Wright Tremaine

The Accidental Art Collector: Income And Estate Tax Considerations

It's not unusual for individuals to inherit valuable artwork without having a genuine interest in art.

United States Tax

PB

Porzio, Bromberg & Newman

Moving To A New State? Update Your Estate Plan

Arizona is a popular destination for people who are considering moving to a new state. According to the U.S. Census Bureau‘s American Community Survey, over a quarter of a million people move to Arizona every year.

United States Family

IG

IR Global

Wealth Management Update

The June 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is the same as the April 2025 Section 7520 rate.

United States Wealth Mgt

PR

Proskauer Rose LLP

One Big, Beautiful Bill . . . Simplified

On May 22, 2025, the U.S. House of Representatives passed "The One Big, Beautiful Bill," a comprehensive tax reform package aimed at reforming the U.S. tax code.

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Charitable Giving Techniques To Maximize An Estate Plan

United States Tax

BS

Ballard Spahr LLP

Law Over Borders Comparative Legal Guide 2025

United States Tax

KM

Katten Muchin Rosenman LLP

Tax Consequences Of A Natural Disaster

United States Tax

HK

Holland & Knight

Estate Planning Update

United States Tax

FK

Frankfurt Kurnit Klein & Selz

What Are Death Taxes? Key Facts About Estate And Inheritance Taxes And How To Avoid Them

United States Tax

KR

Kaufman Rossin

What To Expect For U.S. Estate Tax Now

United States Tax

OE

O'Sullivan Estate Lawyers LLP

Dynasty In The Details – U.S. Estate Planning Considerations For Global Families

United States Family

RP

Ruchelman PLLC

Now Is Not The Time To Watch The Sunset – Planning Considerations For Potential Changes To The Estate And Gift Tax Exemptions

United States Tax

CR

Carruthers & Roth

The Inside Basis: Possible Estate Tax Rollback In The United States (Podcast)

United States Family

KG

K&L Gates LLP

Will The Red Wave Crash Down On The Estate Tax Sunset?

United States Family

PL

Polsinelli LLP

Dynasty In The Details – U.S. Estate Planning Considerations For Global Families

In the United States, creating "dynasty trusts" has become common planning tool for many estate planners. A dynasty trust is a trust that may continue for generations under applicable law.

United States Family

RP

Ruchelman PLLC

Now Is Not The Time To Watch The Sunset – Planning Considerations For Potential Changes To The Estate And Gift Tax Exemptions

Now Is Not The Time To Watch The Sunset – Planning Considerations For Potential Changes To The Estate And Gift Tax Exemptions...

United States Tax

CR

Carruthers & Roth

The Inside Basis: Possible Estate Tax Rollback In The United States (Podcast)

In our inaugural episode of The Inside Basis, Randy Clark is joined by Sarah Bowman, one of our estate planning and trust administration lawyers, and Lauren Anderson, a wealth advisor at J.P. Morgan Private Bank...

United States Family

KG

K&L Gates LLP

Will The Red Wave Crash Down On The Estate Tax Sunset?

Prior to November 5th, most pundits on both sides of the aisle did not forecast Republicans gaining control of both the Senate and House of Representatives.

United States Family

PL

Polsinelli LLP

Key Benefits And Considerations Of California QTIP Trust

United States Family

O

Opelon

How Should Your Beneficiary Inherit Property In Trust

Clients will oftentimes ask their estate planning attorney what the best way for their loved ones to receive their inheritances from a revocable trust or irrevocable trust is.

United States Family

SF

Spencer Fane

The Intentionally Defective Grantor Trust: A Strategy For Swiss Resident US Persons Engaging In US Gift Tax Exemption Planning

US Persons (including foreign residents) should prepare for the reduction in the US estate and gift tax lifetime exemption scheduled for 2026. A common planning strategy is to set up irrevocable trusts to divest...

United States Tax

SW

Schellenberg Wittmer Ltd

Understanding Grantor Retained Annuity Trusts

Grantor retained annuity trusts (GRATs) are estate planning tools that allow a grantor to transfer appreciating assets to the next generation with little to no gift or estate tax consequences.

United States Family

S

Sterlington PLLC

County Court Strikes Down Inheritance Tax On 529 Accounts

In a recent decision by the Allegheny County Court of Common Pleas, the court struck down Pennsylvania's statute exempting only Pennsylvania 529 plan accounts from the Commonwealth's inheritance tax.

United States Tax

BS

Barley Snyder

Regulations For Inherited IRA Accounts Issued

United States Tax

TE

Taylor English Duma

What A Labour Government Could Mean For Capital Gains Tax In The UK

United States Tax

AM

Alvarez & Marsal

An Overview Of Common IRS Penalty Defenses For A Late-Filed Form 3520

United States Tax

GR

Gray Reed & McGraw LLP

How To Distinguish FBAR Willfulness From Non-Willfulness With Examples

United States Tax

GR

Gray Reed & McGraw LLP

Death And Taxes…and Planning Opportunities

United States Tax

Wa

Ward and Smith, P.A.

Kentucky 2024 Legislative Session – Tax Changes Overview

United States Tax

FB

Frost Brown Todd

UK Spring Budget 2024

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Capitol Report: Week 1, 2024

United States Tax

NG

Nyemaster Goode

2024 Tax And Estate Planning Opportunities

United States Tax

KG

K&L Gates LLP

Tax And Estate Planning Opportunities To Consider Now

United States Tax

KG

K&L Gates LLP

What To Do After Your Estate Plan Documents Are Executed

United States Family

MG

Mansour Gavin

Beyond Setting Up Your Revocable Trust, What Other Trust Vehicles Are Out There?

United States Family

MG

Mansour Gavin

2024 Lifetime Gift And Estate Tax Exemption Update

United States Tax

DL

Davis+Gilbert LLP

Personal Planning Strategies

United States Tax

PR

Proskauer Rose LLP

Long-Awaited Tax Package Provides Some Relief From Archaic Massachusetts Estate Tax Laws

United States Tax

PA

Pierce Atwood LLP

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Estate Tax (Video)

MW

McDermott Will & Emery

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