Sentences with phrase «gift tax marital»

A marital trust that qualifies for the estate or gift tax marital deduction.

Not exact matches

Her divorce experience is diverse and has included a myriad of issues, including, but not limited to, valuation of closely held business interests, the impact of pre-marital, gifted and inherited property, custody and parenting time, child support, spousal support, equitable division of the marital estate and obligations, pre - and postnuptial agreements, division of retirement benefits, and tax implications.

She has been a CPA for 28 years and has over 20 years of experience in business valuation for estate and gift tax matters, marital dissolution and shareholder disputes.

• Federal & New York State income tax return filing status: can now file «married» and it entitles them to the marital deduction • Recognized for estate and gift tax; applies even if the couple lives in a jurisdiction that doesn't recognize same - sex marriage; Same - sex married couples can transfer property to each other free of gift tax • If divorcing, spousal maintenance is now a tax deduction for the payor and income for the recipient • Retirement plans are now subject to transfer and distribution on divorce without penalty • Social Security survivor benefits are available as well as social security spousal election • NYS recognizes that a child born of a same - sex marriage is the legal child of both parents