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Abstract: 

The following summarizes current developments from January through April of 2004 which should be of interest to estate planning and administration practitioners. The summaries are organized by sections of the Internal Revenue Code, beginning with individual retirement accounts under Section 408; the income tax treatment of estates, trusts, beneficiaries, and decedents reported under the 600 sections; estate tax reported under the 2000 sections; gift tax reported under the 2500 sections; generation-skipping transfer tax reported under the 2600 sections; and finally some miscellaneous administrative developments under the 6000 sections.

Keywords: IRC Sec. 408; IRC Sec. 642, 643; IRC Sec. 664; IRC Sec. 2002; IRC Sec. 2031; IRC Sec. 2036; IRC Sec. 2041, 2042; IRC Sec. 2053; IRC Sec. 2056, 2057; IRC Sec. 2501; IRC Sec. 2503: IRC Sec. 2516; IRC Sec. 2523; IRC Sec 2601; IRC Sec. 6015; IRC Sec. 63

Affiliations:  1: McGuire Woods LLP; 2: McGuire Woods LLP.