Case Summaries Estate of Cahill v. Commissioner T.C. Memo. 2018-84

Steve R. Akers

Jun 18, 2018
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This Tax Court decision applies the Powell "in conjunction with" analysis for §2036(a)(2) and §2038 and broadly applies §2703(a) in valuing a decedent's rights under an intergenerational split dollar plan.

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Senior Fiduciary Counsel
Steve serves as Chair of the firm’s Estate Planning Committee and works closely with clients in the Southwest Region regarding their estate and trust planning issues.