Quinn DeAngelis, P.C. Kierland Business Center 15849 N. 71st Street, Suite 100 Scottsdale, Arizona 85254 Telephone: 480.281.1512 qdeangelis@azdox.com www.azdox.com ESTATE PLANNING UPDATE July, 2009 1. 2009 Annual Gift Tax Exemption: $13,000 per donor, per donee. 2. Lifetime Gift Tax Exemption: $1,000,000 per donor. 3. 2009 Estate Tax Exemption: $3,500,000 per donor. 4. Marital Deduction for [...]
Quinn DeAngelis, P.C. Kierland Business Center 15849 N. 71st Street, Suite 100 Scottsdale, Arizona 85254 Telephone: 480.281.1512 qdeangelis@azdox.com www.azdox.com ESTATE PLANNING UPDATE December, 2008 A new law enacted in late 2008 provides that retirement plan account participants, IRA owners, and their beneficiaries do not have to take RMDs for 2009. (Code Sec. 401(a)(9)(H)) Thus, [...]
Quinn DeAngelis, P.C. Kierland Business Center 15849 N. 71st Street, Suite 100 Scottsdale, Arizona 85254 Telephone: 480.281.1512 qdeangelis@azdox.com www.azdox.com ESTATE PLANNING UPDATE July, 2008 1. 2008 Annual Gift Tax Exclusion: $12,000 per donor, per donee. 2. Lifetime Gift Tax Exclusion: $1,000,000. 3. 2008 Estate Tax Tax Exclusion: $2,000,000. 4. Marital Deduction for Transfers to U.S. [...]
Quinn DeAngelis, P.C. Kierland Business Center 15849 N. 71st Street, Suite 100 Scottsdale, Arizona 85254 Telephone: 480.281.1512 qdeangelis@azdox.com www.azdox.com ESTATE PLANNING UPDATE July, 2007 1. 2007 Annual Gift Tax Exclusion: $12,000 per donor, per donee. 2. Lifetime Gift Tax Exclusion: $1,000,000. 3. 2007 Estate Tax Tax Exclusion: $2,000,000. 4. Marital Deduction for Transfers to U.S. [...]
Quinn DeAngelis, P.C. Kierland Business Center 15849 N. 71st Street, Suite 100 Scottsdale, Arizona 85254 Telephone: 480.281.1512 qdeangelis@azdox.com www.azdox.com ESTATE PLANNING UPDATE July, 2006 1. 2006 Annual Gift Tax Exclusion: $12,000 per donor, per donee. 2. Lifetime Gift Tax Exclusion: $1,000,000. 3. 2006 Estate Tax and Gift Tax Unified Credit: $2,000,000. 4. Marital Deduction for [...]
