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January 23, 2024 Estate Planning

Change of Domicile Traps

By Mark R. Brown & Christopher C. Weeg The article appears in the PBCEPC 2023-24 Estate Planning Supplement In the past few years, the migration to Florida has accelerated, particular­ly among those with high net worths. Florida has a long history of attracting new residents with the allure of no…

November 16, 2023 CS Blog

IRS Releases 2024 Inflation-Adjusted Numbers

A silver lining to our current high inflation environment is the IRS’s just-released inflation-adjusted numbers for 2024.  Below are some notable highlights affecting various provisions in the Internal Revenue Code applicable for the 2024 tax year: The lifetime gift and estate tax exclusion amounts have been increased from $12,920,000 to…