Mathieu, Ranum & Allaire, PLLC
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Category Archives: Gift Taxes

Ten Thoughts (Well, OK, Eleven) To Consider This Year End

The President’s 2014 Budget proposals issued in April earlier this year are still being considered by the Congressional Budget Committee.  Also, many people wrote their wills and revocable trusts when the amount exempted from Federal gift and estate taxes was much lower.  Therefore,  the following are a few ideas (and there are many others) for… Read More »

TO GIFT DURING LIFE OR TRANSFER PROPERTY AT DEATH

Clients often ask whether it is better to give property to their children now or transfer it to them on their death.  In addition to considering the client’s non-tax objectives, the answer will be shaped by Federal estate and gift taxes and capital gains taxes.   Non-taxable Estate, Transfer By Gift.  If the client’s estate will… Read More »

Supreme Court Strikes Down DOMA June 26, 2013

In a landmark case, United States v. Windsor, https://www.supremecourt.gov/opinions/12pdf/12-307_g2bh.pdf, the United States Supreme Court struck down the Defense of Marriage Act on the grounds that it is an unconstitutional deprivation of the equal liberty of persons protected by the Fifth Amendment.  The syllabus to the opinion states “DOMA’s principal effect is to identify and make unequal a… Read More »

WHAT THE GOVERNMENT GIVITH, THE GOVERNMENT CAN TAKE AWAY!…. A NEW DEFINITION OF THE WORD “PERMANENT”

  ‘When I use a word,’ Humpty Dumpty said in rather a scornful tone, ‘it means just what I choose it to mean – neither more nor less.’ Lewis Carroll Just three and a half months ago, Congress and the President heralded the American Taxpayers Relief Act of 2012 as one that made “permanent” the… Read More »

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