Foundation

Select State:

10 Colorado Probate and Estate Planning Tips

Welcome to 2008! Here are ten important Colorado probate and estate planning tips for the New Year. Read More...

Alabama Estate Tax Filings No Longer Required

As a result of the federal tax changes enacted in 2001, Alabama’s federal estate tax credit has been reduced proportionately over a four-year period, with the final phase-out of the credit effective Jan. 1, 2005. Therefore, estates where the decedent’s date of death is after Dec. 31, 2004, or before Jan. 1, 2011, are not required to file with Alabama. Read More...

Alaska Estate Taxes

Alaska imposes an estate tax equal to the state death tax credit under the federal estate tax laws. There is no additional Alaska estate tax imposed. Read More...

Arizona Estate Taxes

The Arizona estate and generation-skipping transfer tax provisions are permanently repealed, and an Arizona personal income tax subtraction is allowed for federal estate taxes paid, applicable to taxable years beginning after December 31, 2005... Read More...

California Estate Taxes

The California estate tax is equal to the state tax credit under the federal estate tax laws. There are no additional estate taxes imposed by the state. Read More...

Colorado Estate Tax

The Colorado estate tax does not apply to decedents whose date of death is on or after January 1, 2005. The Colorado estate tax is based on the state death tax credit allowable on the federal return. The credit was eliminated effective December 31, 2004 as a result of federal estate tax law changes. Future changes to the federal laws will determine whether Colorado estate tax is due in future years. Read More...

Connecticut Estate Taxes

Connecticut has a rather convoluted estate tax system, made more confusing by new laws enacted June 30, 2005. For the estates of those dying before 2005, Connecticut has an estate tax that is intended to absorb the maximum credit against the federal estate tax. Read More...

Delaware Estate Taxes

Delaware's estate tax is equal to the state death tax credit under federal estate tax law. Since this credit has been eliminated from 2005 through 2010, there are no estate taxes imposed by the state. Read More...

Estate Tax for Wealthy Americans

We are increasingly at the mercy of institutions that only appear to be serving our interests. In reality, these institutions are the breeding ground for a new type of upper class, made up of those who simply want to enrich themselves at the expense of the people who work for them or vote for them... Read More...

Montana Estate Tax

Montana's inheritance tax was repealed by the passage of I-115 in November 2000. As a result, the inheritance tax will not apply to bequests made on or after January 1, 2001. Read More...

American Tax Research

Foundation