Ohio now has a “bright line” test making it easier to establish non-Ohio domicile for state income tax purposes.
Most children entering college, or pursuing other activities, are at least 18 years old and for most purposes they are legally “adults.” This means that parents no longer have the same access to information or control over their children after age 18. Proper planning for the legal issues that arise with an 18 – 21 year old child can help bring some peace of mind.
Hillary Clinton Takes Shot at Trump’s Plan to Repeal Estate Tax http://www.wsj.com/articles/hillary-clinton-takes-shot-at-trumps-plan-to-repeal-estate-tax-1471462502
Rev. Proc. 2011-52 was issued setting forth the inflation adjustmehts required under various sections of the Internal Revenue Code. A few of the more important adjustments for estate planning are listed in this post.