Life estate (Nießbrauch)

12/31/2019 Concerns about a reduction in the U.S. Estate and Gift Tax exclusions? Make a gift now to benefit from historical exclusion levels.

12/27/2019 The Curtailing of Stretch IRAs

12/15/2019 German Gift Tax on Distributions from a U.S. Trust to a German resident Subsequent to an Election under Art. 12 para 3 of the Germany-U.S. Estate and Gift Tax Treaty