Tax Aspects of Estate and Trust Litigation
The presentation will focus on Estate, Gift, Generation Skipping and Income Tax outcomes that occur in filing, maintaining, winning, losing and settling various claims, citations, will contests, Construction and reformation litigation, and Decanting of Trusts. Special emphasis will be on overlooked interplay between the tax laws and various state and federal, estate and trust lawsuits, as well as the ongoing tension between voluntary settlements and the IRS positions and guidelines regarding tax recognition of those settlements.