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Lumsden McCormick Firm News

Personal Tax and Estate Planning Newsletter | October 2023

Personal Tax and Estate Planning Newsletter

October 2023

Knowledge is power, and this month we provide insights on the student loan pause, QTIP trust, spousal IRA, and portability elections.  

Limits on Deducting Student Loan Interest After COVID Pause

A custodial account is owned by the child but managed by the parents or a guardian, read to see if this is an option for you.

The Power Behind a QTIP Trust for Future Security

Qualified Terminable Interest Property commonly known as QTIP is an estate planning trust provides future security for the surviving spouse and children.

The Advantages of a Spousal IRA

For a couple who file a joint tax return with one spouse not working, there is an option for the nonworking spouse to make an IRA contribution.

How the Spousal Portability Election Minimizes Taxes

Spousal portability is not automatic, it is necessary for the deceased spouse’s executor to make a portability election along with filing an estate tax return.

 

View the full October newsletter.

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