How Far Reaching is Warne v. Commissioner, T. C. Memo. 2021-17
Date & Time
Friday, November 19, 2021, 2:25 PM - 3:25 PM
This presentation will provide an in-depth discussion of the tax court case Estate of Warne v. Commissioner. The topics covered will include the interplay of valuation discounts and charitable deductions with the estate tax; tax apportionment among legatees; the impact this decision has on funding various types of bequests; implications for the marital deduction and community property; and drafting considerations for estate planning attorneys in light of this case.