Understanding Serious Mistakes and Planning Implications in the Smaldino Tax Court Case

<p>Estate lawyers discuss the <em>Smaldino</em> Tax Court ruling, T.C. Memo 2021-127, and the mistakes made in the transactions, as well as the estate planning implications.</p> <p><a href="http://actec.org/">The American College of Trust and Estate Counsel</a>, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.</p>