You probably think you understand the differences among the state estate tax regimes in the mid-Atlantic region, but the distinctions run much deeper than what meets the eye. This presentation will examine the nuances that distinguish the various state estate and inheritance tax regimes, both from the perspective of resident decedents and nonresident decedents with real property in the state. Then you may need to put on your green eyeshades when we model how to determine whether it is more advantageous to gift an asset (and lock in a low basis) or allow that asset to be subject to estate tax, balancing income tax basis considerations against state estate tax exposure.
Speakers:
- Beth Shapiro Kaufman, Partner, Lowenstein Sandler LLP
- Meghan M. Federman, Counsel, Lowenstein Sandler LLP
Time: 8-9:10am
Location: Waterfront Baltimore Marriott, 700 Aliceanna St, Baltimore, MD 21202
