{"@context":"https:\/\/schema.org\/","@type":"CollectionPage","@id":"https:\/\/www.amorusolaw.com\/blog\/category\/gift-tax\/#CollectionPage","headline":"Gift Tax Category","description":"","url":"https:\/\/www.amorusolaw.com\/blog\/category\/gift-tax\/","hasPart":[{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/what-is-a-qualified-personal-residence-trust-qprt-white-plains-ny-new-york-ny\/","headline":"What Is a Qualified Personal Residence Trust (QPRT)?","url":"https:\/\/www.amorusolaw.com\/blog\/what-is-a-qualified-personal-residence-trust-qprt-white-plains-ny-new-york-ny\/","datePublished":"2020-09-03","dateModified":"2024-09-26","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/what-is-a-qualified-personal-residence-trust-qprt-white-plains-ny-new-york-ny\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263e9607710.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263e9607710.jpg","height":829,"width":579},"keywords":["Beneficiary","Estate Planning","Gift Tax","Grantor","Irrevocable Trust","QPRT","Qualified Personal Residence Trust"]},{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/how-does-an-intentionally-defective-grantor-trust-work-new-york-ny-white-plains-ny\/","headline":"How Does an Intentionally Defective Grantor Trust Work?","url":"https:\/\/www.amorusolaw.com\/blog\/how-does-an-intentionally-defective-grantor-trust-work-new-york-ny-white-plains-ny\/","datePublished":"2020-07-08","dateModified":"2024-04-02","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/how-does-an-intentionally-defective-grantor-trust-work-new-york-ny-white-plains-ny\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263ec26279a.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263ec26279a.jpg","height":600,"width":395},"keywords":["Estate Planning","Generation Skipping Tax","Gift Tax","IDGT","Intentionally Defective Grantor Trust","Irrevocable Trust","Revocable Living Trust"]},{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/how-a-charitable-remainder-trust-works-white-plains-ny-greenwich-ct\/","headline":"How a Charitable Remainder Trust Works","url":"https:\/\/www.amorusolaw.com\/blog\/how-a-charitable-remainder-trust-works-white-plains-ny-greenwich-ct\/","datePublished":"2020-06-29","dateModified":"2024-08-07","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/how-a-charitable-remainder-trust-works-white-plains-ny-greenwich-ct\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263e95313fa.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263e95313fa.jpg","height":292,"width":400},"keywords":["Beneficiary","Charitable Remainder Trust","Estate Planning","Federal Estate Tax","Gift Tax","IRA"]},{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/dont-shrink-your-estate-with-last-minute-tax-planning-greenwich-ct-white-plains-ny\/","headline":"Don\u2019t Shrink Your Estate with Last Minute Tax Planning","url":"https:\/\/www.amorusolaw.com\/blog\/dont-shrink-your-estate-with-last-minute-tax-planning-greenwich-ct-white-plains-ny\/","datePublished":"2020-06-17","dateModified":"2024-03-21","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/dont-shrink-your-estate-with-last-minute-tax-planning-greenwich-ct-white-plains-ny\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0264e2e27792.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0264e2e27792.jpg","height":900,"width":1050},"keywords":["Estate Planning","Family Business","Family Limited Partnership","Gift Tax","Tax Planning"]},{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/understanding-grats-in-estate-planning-white-plains-ny-greenwich-ct\/","headline":"Understanding GRATs in Estate Planning","url":"https:\/\/www.amorusolaw.com\/blog\/understanding-grats-in-estate-planning-white-plains-ny-greenwich-ct\/","datePublished":"2020-06-09","dateModified":"2023-07-29","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/understanding-grats-in-estate-planning-white-plains-ny-greenwich-ct\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263ec201991.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263ec201991.jpg","height":600,"width":395},"keywords":["Annuity","Estate Planning","Estate Tax","Gift Tax","Grantor Retained Annuity Trust","GRAT"]},{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/would-an-early-retirement-and-early-social-security-be-smart-new-york-ny-greenwich-ct\/","headline":"Would an Early Retirement and Early Social Security Be Smart?","url":"https:\/\/www.amorusolaw.com\/blog\/would-an-early-retirement-and-early-social-security-be-smart-new-york-ny-greenwich-ct\/","datePublished":"2020-05-11","dateModified":"2023-07-29","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/would-an-early-retirement-and-early-social-security-be-smart-new-york-ny-greenwich-ct\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263e9468238.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263e9468238.jpg","height":1067,"width":1600},"keywords":["AFR","Applicable Federal Rate","COVID-19","Early Retirement","Estate Planning","Gift Tax","Social Security"]},{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/why-gifting-during-volatile-markets-makes-sense-new-york-ny-greenwich-ct\/","headline":"Why Gifting during Volatile Markets Makes Sense","url":"https:\/\/www.amorusolaw.com\/blog\/why-gifting-during-volatile-markets-makes-sense-new-york-ny-greenwich-ct\/","datePublished":"2020-05-08","dateModified":"2023-07-29","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/why-gifting-during-volatile-markets-makes-sense-new-york-ny-greenwich-ct\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263e94461fa.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263e94461fa.jpg","height":1024,"width":1024},"keywords":["Estate Planning","Gift Tax","Tax Planning","Trusts"]},{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/distributing-inherited-assets-in-many-accounts-greenwich-ct-new-york-ny\/","headline":"Distributing Inherited Assets in Many Accounts","url":"https:\/\/www.amorusolaw.com\/blog\/distributing-inherited-assets-in-many-accounts-greenwich-ct-new-york-ny\/","datePublished":"2020-05-07","dateModified":"2024-03-21","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/distributing-inherited-assets-in-many-accounts-greenwich-ct-new-york-ny\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263ec161833.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0263ec161833.jpg","height":750,"width":1050},"keywords":["Estate Planning","Estate Tax Planning","Executor","Gift Tax","Heir","Tax Planning"]},{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/good-news-about-gifts-white-plains-ny-new-york-ny\/","headline":"Good News About Gifts","url":"https:\/\/www.amorusolaw.com\/blog\/good-news-about-gifts-white-plains-ny-new-york-ny\/","datePublished":"2019-11-13","dateModified":"2024-03-28","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/good-news-about-gifts-white-plains-ny-new-york-ny\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0240a4c5dda3.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0240a4c5dda3.jpg","height":292,"width":400},"keywords":["Estate Planning","Gift Tax","Tax Planning"]},{"@type":"BlogPosting","@id":"https:\/\/www.amorusolaw.com\/blog\/giving-with-warm-hands-gives-a-happy-feeling-greenwich-ct-new-york-ny\/","headline":"Giving With Warm Hands Gives a Happy Feeling","url":"https:\/\/www.amorusolaw.com\/blog\/giving-with-warm-hands-gives-a-happy-feeling-greenwich-ct-new-york-ny\/","datePublished":"2019-10-24","dateModified":"2024-03-28","mainEntityOfPage":"https:\/\/www.amorusolaw.com\/blog\/giving-with-warm-hands-gives-a-happy-feeling-greenwich-ct-new-york-ny\/","author":{"@type":"Person","@id":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/#Person","name":"Amoruso &amp; Amoruso LLP","url":"https:\/\/www.amorusolaw.com\/blog\/author\/amorusolaw\/","identifier":5,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/12de032c04195e9c39a06a6d6eea182f7b4fa655c20e245f8094a244b5cdd0cb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Amoruso & Amoruso LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/07\/amoruso-logo.svg","width":0,"height":0}},"image":{"@type":"ImageObject","@id":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0240a493415b.jpg","url":"https:\/\/www.amorusolaw.com\/wp-content\/uploads\/2023\/04\/6a01901dd0a082970b0240a493415b.jpg","height":750,"width":1050},"keywords":["Capital Gains Tax","Elder Law","Estate Planning","Estate Tax Planning","Gift Tax","Long Term Care","Medicaid","Tax Planning"]}]}