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Estate and Gift Tax

Tax

We’re committed to relieving the tax burdens of businesses, individuals, and families. With a careful assessment of your situation, our tax professionals develop a uniquely customized strategy for your tax planning needs with the objective of minimizing your tax liability.

Inflation Stretches to 2023 Tax Provisions

Inflation has infiltrated all layers of our economy including our tax system. In Revenue Procedure 2022-38, the IRS details adjustments for tax year 2023 (filing in 2024) for both businesses and individuals.

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What We Offer

OVERVIEW AND EXPERIENCE

We assist with counseling clients that have complicated family situations, including charitable planning; along with preparing and filing estate and gift tax returns. Our estate tax consultants help with your asset protection and provide continuity for the surviving spouse and future generations with a deep knowledge of generation skipping tax, probate issues, compliance issues for estates and trusts, gift reporting, and related specialized areas involved in wills and estate planning. We assist with:

  • Qualified personal residence trusts 
  • Family limited partnerships 
  • Irrevocable life insurance trusts
  • Best utilization of unified credit equivalency
  • Generation skipping trusts
  • Intentionally defective grantor trusts
  • Intra-family sales, transfers and loans
  • Grantor retained annuity trusts and unitrusts
  • Limited term grantor retained annuity trusts
  • Maximizing benefit of gifting
  • Advanced charitable planning - Remainder and lead trusts 
  • Private foundations
  • Special needs planning

OUR PROFESSIONALS

STEPHEN F. WOLF

Office Managing Partner, Columbia, UHY LLP
Managing Director, UHY Advisors
Columbia, Maryland

STEPHEN F. WOLF

Office Managing Partner, Columbia, UHY LLP
Managing Director, UHY Advisors

RALPH ZERBONIA

Principal, UHY Advisors
Farmington Hills, Michigan

RALPH ZERBONIA

Principal, UHY Advisors

DENNIS LAPORTE

Partner, UHY LLP
Managing Director, UHY Advisors
Sterling Heights, Michigan

DENNIS LAPORTE

Partner, UHY LLP
Managing Director, UHY Advisors

PAMELA MOSIELLO

Partner, UHY LLP
Managing Director, UHY Advisors
New York, New York

PAMELA MOSIELLO

Partner, UHY LLP
Managing Director, UHY Advisors

MARK CRONIN

Principal, UHY Advisors
Des Moines, Iowa

MARK CRONIN

Principal, UHY Advisors

TODD BENSLEY

Partner, UHY LLP
Managing Director, UHY Advisors
Sterling Heights, Michigan

TODD BENSLEY

Partner, UHY LLP
Managing Director, UHY Advisors

EMILY UPPLEGER

Principal, UHY Advisors
Sterling Heights, Michigan

EMILY UPPLEGER

Principal, UHY Advisors

DONNA FRYE

Director of Transfer Pricing, UHY Advisors
Detroit, MI

DONNA FRYE

Director of Transfer Pricing, UHY Advisors

JEAN HOWE LOSSI

Principal, UHY Advisors
Hudson, New York

JEAN HOWE LOSSI

Principal, UHY Advisors

MICHAEL LANDERS

Partner, UHY LLP
Managing Director, UHY Advisors
Houston, Texas

MICHAEL LANDERS

Partner, UHY LLP
Managing Director, UHY Advisors

KERRY GARNER

Managing Director, UHY Advisors
Nashville, Tennesee

KERRY GARNER

Managing Director, UHY Advisors

DENISE PISCIOTTA

Partner, UHY LLP
Managing Director, UHY Advisors
St. Louis, Missouri

DENISE PISCIOTTA

Partner, UHY LLP
Managing Director, UHY Advisors

STANLEY HOLZMAN

Principal, UHY Advisors
Columbia, Maryland

STANLEY HOLZMAN

Principal, UHY Advisors

JAMES DANIELS

Partner, UHY LLP
Managing Director, UHY Advisors
Albany, New York

JAMES DANIELS

Partner, UHY LLP
Managing Director, UHY Advisors

MICHELE BROWN

Principal, UHY Advisors
St. Louis, Missouri

MICHELE BROWN

Principal, UHY Advisors

ANTHONY FRABOTTA

Partner, UHY LLP
Chairman Emeritus, UHY Advisors
Sterling Heights, Michigan

ANTHONY FRABOTTA

Partner, UHY LLP
Chairman Emeritus, UHY Advisors

A. MICHAEL BUCCI

Partner, UHY LLP
Managing Director, UHY Advisors
Hudson, New York

A. MICHAEL BUCCI

Partner, UHY LLP
Managing Director, UHY Advisors

ROY GEISER

Partner, UHY LLP
Managing Director, UHY Advisors
Salisbury, Maryland

ROY GEISER

Partner, UHY LLP
Managing Director, UHY Advisors

ALISON DUNLEAVY

Principal, UHY Advisors
Farmington Hills, Michigan

ALISON DUNLEAVY

Principal, UHY Advisors

WILLIAM KINGSLEY

Partner, UHY LLP
Managing Director, UHY Advisors
Detroit, Michigan

WILLIAM KINGSLEY

Partner, UHY LLP
Managing Director, UHY Advisors

CHUCK SOCKETT

Partner, UHY LLP
Managing Director, UHY Advisors
New York, New York

CHUCK SOCKETT

Partner, UHY LLP
Managing Director, UHY Advisors

MATT MARTINA

Partner, UHY LLP
Managing Director, UHY Advisors
Houston, Texas

MATT MARTINA

Partner, UHY LLP
Managing Director, UHY Advisors

STEVE GOESTENKORS

Partner, UHY LLP
Managing Director, UHY Advisors
St. Louis, Missouri

STEVE GOESTENKORS

Partner, UHY LLP
Managing Director, UHY Advisors

LARRY SILVERSTEIN

Principal, UHY Advisors
Columbia, Maryland

LARRY SILVERSTEIN

Principal, UHY Advisors

PETER WASKUL

Principal, UHY Advisors
Farmington Hills, Michigan

PETER WASKUL

Principal, UHY Advisors

PAUL YODER

Principal, UHY Advisors
Houston, Texas

PAUL YODER

Principal, UHY Advisors

KEITH HAYDEN

Principal, UHY Advisors
Kalamazoo, Michigan

KEITH HAYDEN

Principal, UHY Advisors

NEHA NATHWANI

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington, Connecticut

NEHA NATHWANI

Partner, UHY LLP
Managing Director, UHY Advisors

JANEEN ARMSTRONG

Principal, UHY Advisors
Towson, Maryland

JANEEN ARMSTRONG

Principal, UHY Advisors

SHELLEY ROMANO

Partner, UHY LLP
Managing Director, UHY Advisors
Columbia, Maryland

SHELLEY ROMANO

Partner, UHY LLP
Managing Director, UHY Advisors

AMY BLOOM

Partner, UHY LLP
Managing Director, UHY Advisors
New York, New York

AMY BLOOM

Partner, UHY LLP
Managing Director, UHY Advisors

HERBERT GEARY, III

Partner, UHY LLP
Managing Director, UHY Advisors
Salisbury, Maryland

HERBERT GEARY, III

Partner, UHY LLP
Managing Director, UHY Advisors

YI SHRESTHA

Principal, UHY Advisors
Columbia, Maryland

YI SHRESTHA

Principal, UHY Advisors

GREGORY PEARSON

Partner, UHY LLP
Managing Director, UHY Advisors
St. Louis, Missouri

GREGORY PEARSON

Partner, UHY LLP
Managing Director, UHY Advisors

LONI WINKLER

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington Hills, Michigan

LONI WINKLER

Partner, UHY LLP
Managing Director, UHY Advisors

BILL SUTTON

Principal, UHY Advisors
St. Louis, Missouri

BILL SUTTON

Principal, UHY Advisors

GORDON FOLLMER

Managing Director, UHY Advisors
Farmington Hills, Michigan

GORDON FOLLMER

Managing Director, UHY Advisors

PATRICK GREGORY

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington Hills, Michigan

PATRICK GREGORY

Partner, UHY LLP
Managing Director, UHY Advisors

DEBRA PELLERITO

Partner, UHY LLP
Managing Director, UHY Advisors
Kalamazoo, Michigan

DEBRA PELLERITO

Partner, UHY LLP
Managing Director, UHY Advisors

SCOTT EARLS

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington Hills, Michigan

SCOTT EARLS

Partner, UHY LLP
Managing Director, UHY Advisors

JOHN GALLO

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington Hills, Michigan

JOHN GALLO

Partner, UHY LLP
Managing Director, UHY Advisors

JOHN SALEMI

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington, Connecticut

JOHN SALEMI

Partner, UHY LLP
Managing Director, UHY Advisors

HAROLD MOHN JR.

Mid-Atlantic Regional Managing Director, UHY Advisors
Columbia, Maryland

HAROLD MOHN JR.

Mid-Atlantic Regional Managing Director, UHY Advisors

RICHARD KOSKEY

Principal, UHY Advisors
Hudson, New York

RICHARD KOSKEY

Principal, UHY Advisors

PRESTON BENCSIK

Principal, UHY Advisors
Farmington Hills, Michigan

PRESTON BENCSIK

Principal, UHY Advisors

ROBERT BOESIGER

Partner, UHY LLP
Managing Director, UHY Advisors
Detroit, Michigan

ROBERT BOESIGER

Partner, UHY LLP
Managing Director, UHY Advisors

JOHN KINCAID

Partner, UHY LLP
Managing Director, UHY Advisors
Towson, Maryland

JOHN KINCAID

Partner, UHY LLP
Managing Director, UHY Advisors

JOSEPH FALANGA

Managing Director, UHY Advisors
New York, New York

JOSEPH FALANGA

Managing Director, UHY Advisors

SUSAN MAAS

Principal, UHY Advisors
Kalamazoo, Michigan

SUSAN MAAS

Principal, UHY Advisors

JENNIFER WOOLF

Principal, UHY LLP
Kalamazoo, Michigan

JENNIFER WOOLF

Principal, UHY LLP

PAUL TRUBER

Managing Director, UHY Advisors
Partner, UHY LLP
St. Louis, Missouri

PAUL TRUBER

Managing Director, UHY Advisors
Partner, UHY LLP

MEHMET UGUR

Partner, UHY LLP
Managing Director, UHY Advisors
Houston, Texas

MEHMET UGUR

Partner, UHY LLP
Managing Director, UHY Advisors

ERIC SCARINGE

Principal, UHY Advisors
Saratoga Springs, New York

ERIC SCARINGE

Principal, UHY Advisors

DENNIS PETRI

Partner, UHY LLP
Managing Director, UHY Advisors
Sterling Heights, Michigan

DENNIS PETRI

Partner, UHY LLP
Managing Director, UHY Advisors

ROBERT POTTER

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington Hills, Michigan

ROBERT POTTER

Partner, UHY LLP
Managing Director, UHY Advisors

MICHAEL VIZZIE

Principal, UHY Advisors
Catskill, New York

MICHAEL VIZZIE

Principal, UHY Advisors

PAUL JUFFER

Partner, UHY LLP
Managing Director, UHY Advisors
Des Moines, Iowa

PAUL JUFFER

Partner, UHY LLP
Managing Director, UHY Advisors

KYLE WOIWOOD

Partner, UHY LLP
Managing Director, UHY Advisors
Ames, Iowa

KYLE WOIWOOD

Partner, UHY LLP
Managing Director, UHY Advisors

JIE CHEN

Principal, UHY Advisors
New York, New York

JIE CHEN

Principal, UHY Advisors

TODD TIGGES

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington Hills, Michigan

TODD TIGGES

Partner, UHY LLP
Managing Director, UHY Advisors

JOYCE O'DWYER

Principal, UHY Advisors
Towson, Maryland

JOYCE O'DWYER

Principal, UHY Advisors

PAMELA MAY

Partner, UHY LLP
Managing Director, UHY Advisors
Sterling Heights, MI

PAMELA MAY

Partner, UHY LLP
Managing Director, UHY Advisors

GARY NEWKIRK

Principal, UHY Advisors
Kingston, New York

GARY NEWKIRK

Principal, UHY Advisors

MATTHEW MUNN

Partner, UHY LLP
Managing Director, UHY Advisors
Sterling Heights, Michigan

MATTHEW MUNN

Partner, UHY LLP
Managing Director, UHY Advisors

CRAIG BALLENTINE

Managing Director, UHY Advisors
Nashville, Tennesee

CRAIG BALLENTINE

Managing Director, UHY Advisors

MONISH BANGA

Partner, UHY LLP
Managing Director, UHY Advisors
McLean, Virginia

MONISH BANGA

Partner, UHY LLP
Managing Director, UHY Advisors

NANCY PATZWAHL

Principal, UHY Advisors
Hudson, New York

NANCY PATZWAHL

Principal, UHY Advisors

DAVE WATSON

Partner, UHY LLP
Managing Director, UHY Advisors
Des Moines, Iowa

DAVE WATSON

Partner, UHY LLP
Managing Director, UHY Advisors

ROBERT BAUER

Partner, UHY LLP
Managing Director, UHY Advisors
St. Louis, Missouri

ROBERT BAUER

Partner, UHY LLP
Managing Director, UHY Advisors

VENUS WU

Partner, UHY LLP
Managing Director, UHY Advisors
New York, New York

VENUS WU

Partner, UHY LLP
Managing Director, UHY Advisors

PATRICK STARK

Partner, UHY LLP
Managing Director, UHY Advisors
St. Louis, Missouri

PATRICK STARK

Partner, UHY LLP
Managing Director, UHY Advisors

RHONDA NEWMAN

Partner, UHY LLP
Managing Director, UHY Advisors
Kalamazoo, Michigan

RHONDA NEWMAN

Partner, UHY LLP
Managing Director, UHY Advisors

STEVEN MARESCA

Principal, UHY Advisors
Farmington Hills, Michigan

STEVEN MARESCA

Principal, UHY Advisors

GINA JAMES

Office Managing Partner, Kansas City Briarcliff, UHY LLP
Managing Director, UHY Advisors
Kansas City, Missouri

GINA JAMES

Office Managing Partner, Kansas City Briarcliff, UHY LLP
Managing Director, UHY Advisors

N. THÉRÈSE WOLFE

Partner, UHY LLP
Managing Director, UHY Advisors
Hudson, New York

N. THÉRÈSE WOLFE

Partner, UHY LLP
Managing Director, UHY Advisors

MARK WELSH

Partner, UHY LLP
Managing Director, UHY Advisors
Salisbury, Maryland

MARK WELSH

Partner, UHY LLP
Managing Director, UHY Advisors

LARRY JOURDEN

Partner, UHY LLP
Managing Director, UHY Advisors
St. Louis, Missouri

LARRY JOURDEN

Partner, UHY LLP
Managing Director, UHY Advisors

SCOTT VENTLINE

Partner, UHY LLP
Managing Director, UHY Advisors
Detroit, Michigan

SCOTT VENTLINE

Partner, UHY LLP
Managing Director, UHY Advisors

F. MICHAEL ZOVISTOSKI

Partner, UHY LLP
Managing Director, UHY Advisors
Albany, New York

F. MICHAEL ZOVISTOSKI

Partner, UHY LLP
Managing Director, UHY Advisors

DAVID HOUSTON

Partner, UHY LLP
Managing Director, UHY Advisors
Columbia, Maryland

DAVID HOUSTON

Partner, UHY LLP
Managing Director, UHY Advisors

CHRIS HALL

Office Managing Partner, Salisbury, UHY LLP
Managing Director, UHY Advisors
Salisbury, Maryland

CHRIS HALL

Office Managing Partner, Salisbury, UHY LLP
Managing Director, UHY Advisors

SUZANNE MULDOON

Principal, UHY Advisors
Hudson, New York

SUZANNE MULDOON

Principal, UHY Advisors

MICHAEL ZMOROD

Partner, UHY LLP
Managing Director, UHY Advisors
New York City, New York

MICHAEL ZMOROD

Partner, UHY LLP
Managing Director, UHY Advisors

BRADLEY CUMMINGS

Partner, UHY LLP
Managing Director, UHY Advisors
Catskill, New York

BRADLEY CUMMINGS

Partner, UHY LLP
Managing Director, UHY Advisors

MARK WITTE

Partner, UHY LLP
Managing Director, UHY Advisors
Albany, New York

MARK WITTE

Partner, UHY LLP
Managing Director, UHY Advisors

DAVE HOVE

Partner, UHY LLP
Managing Director, UHY Advisors
Des Moines, Iowa

DAVE HOVE

Partner, UHY LLP
Managing Director, UHY Advisors

STEPHEN SLATER

Partner, UHY LLP
Managing Director, UHY Advisors
New York, New York

STEPHEN SLATER

Partner, UHY LLP
Managing Director, UHY Advisors

COREY MASSELLA

Partner, UHY LLP
Managing Director, UHY Advisors
New York, New York

COREY MASSELLA

Partner, UHY LLP
Managing Director, UHY Advisors

RONALD HICKMAN

Partner, UHY LLP
Managing Director, UHY Advisors
Salisbury, Maryland

RONALD HICKMAN

Partner, UHY LLP
Managing Director, UHY Advisors

MARC ROSEN

Principal, UHY Advisors
St. Louis, Missouri

MARC ROSEN

Principal, UHY Advisors

ERIC HANANEL

Principal, UHY Advisors
New York, New York

ERIC HANANEL

Principal, UHY Advisors

SCOTT MCRUER

Partner, UHY LLP
Managing Director, UHY Advisors
Kansas City, Missouri

SCOTT MCRUER

Partner, UHY LLP
Managing Director, UHY Advisors

BEN RAYMOND

Principal, UHY Advisors
Farmington Hills, Michigan

BEN RAYMOND

Principal, UHY Advisors

ROBERT LICKWAR

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington, Connecticut

ROBERT LICKWAR

Partner, UHY LLP
Managing Director, UHY Advisors

BRENT JONES

Partner, UHY LLP
Managing Director, UHY Advisors
Farmington Hills, Michigan

BRENT JONES

Partner, UHY LLP
Managing Director, UHY Advisors

THOMAS CALLAN

Great Lakes Regional Managing Director, UHY Advisors
Farmington Hills, Michigan

THOMAS CALLAN

Great Lakes Regional Managing Director, UHY Advisors

MARC RUBIN

Partner, UHY LLP
Managing Director, UHY Advisors
Columbia, Maryland

MARC RUBIN

Partner, UHY LLP
Managing Director, UHY Advisors

JIM VALK

Office Managing Partner, Dowagiac & Kalamazoo, UHY LLP
Managing Director, UHY Advisors
Kalamazoo, Michigan

JIM VALK

Office Managing Partner, Dowagiac & Kalamazoo, UHY LLP
Managing Director, UHY Advisors

SCOTT MACCALLUM

Principal, UHY LLP
Kalamazoo, Michigan

SCOTT MACCALLUM

Principal, UHY LLP

RALPH MIRANDO

Partner, UHY LLP
Managing Director, UHY Advisors
New York, New York

RALPH MIRANDO

Partner, UHY LLP
Managing Director, UHY Advisors

NANCY THOMPSON

Principal, UHY Advisors
Kalamazoo, Michigan

NANCY THOMPSON

Principal, UHY Advisors

TODD KELLEY

Partner, UHY LLP
Managing Director, UHY Advisors
Ann Arbor, Michigan

TODD KELLEY

Partner, UHY LLP
Managing Director, UHY Advisors

KATHY CROCKETT

Partner, UHY LLP
Managing Director, UHY Advisors
Sterling Heights, Michigan

KATHY CROCKETT

Partner, UHY LLP
Managing Director, UHY Advisors

DAVE MIDTLYNG

Partner, UHY LLP
Managing Director, UHY Advisors
Des Moines, Iowa

DAVE MIDTLYNG

Partner, UHY LLP
Managing Director, UHY Advisors

DANIEL ENSOR

Principal, UHY LLP
Salisbury, Maryland

DANIEL ENSOR

Principal, UHY LLP

LAUREN OUIMET

Principal, UHY Advisors
Saratoga Springs, New York

LAUREN OUIMET

Principal, UHY Advisors

DANIEL MARKEY

Partner, UHY LLP
Managing Director, UHY Advisors
Sterling Heights, Michigan

DANIEL MARKEY

Partner, UHY LLP
Managing Director, UHY Advisors

VINCE NESLINE

Principal, UHY Advisors
Towson, Maryland

VINCE NESLINE

Principal, UHY Advisors

WILLIAM LACY

Principal, UHY Advisors
Kansas City, Missouri

WILLIAM LACY

Principal, UHY Advisors

HEATHER BENSON

UHY Advisors
Sterling Heights, Michigan

HEATHER BENSON

UHY Advisors

KEITH MOORE

Partner, UHY LLP
Managing Director, UHY Advisors
Sterling Heights, Michigan

KEITH MOORE

Partner, UHY LLP
Managing Director, UHY Advisors

CHRISTOPHER OLIVA

Partner, UHY LLP
Managing Director, UHY Advisors
New York, New York

CHRISTOPHER OLIVA

Partner, UHY LLP
Managing Director, UHY Advisors

DANIEL KEY

Principal, UHY Advisors
Kansas City, Missouri

DANIEL KEY

Principal, UHY Advisors

DANIEL FELSTOW

Partner, UHY LLP
Managing Director, UHY Advisors
Sterling Heights, Michigan

DANIEL FELSTOW

Partner, UHY LLP
Managing Director, UHY Advisors

MICHAEL TURNBULL

Partner, UHY LLP
Managing Director, UHY Advisors
Port Huron, Michigan

MICHAEL TURNBULL

Partner, UHY LLP
Managing Director, UHY Advisors

TINA STEINBECK

Principal, UHY Advisors
New York City, New York

TINA STEINBECK

Principal, UHY Advisors

MARIAN SHAW

Partner, UHY LLP
Managing Director, UHY Advisors
New York, New York

MARIAN SHAW

Partner, UHY LLP
Managing Director, UHY Advisors

ADDITIONAL CAPABILITIES

Audit & Assurance

Our audit and assurance services help you get to know your business even better and on every level. We work with you to help you meet assurance demands. Our audits provide essential insights into the current state of your business and help you to envision and plan a stronger future for your organization.

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Consulting

Our consultants collaborate with you to develop and execute specialized solutions uniquely tailored to your unique situation,through our specialized consulting services, we help you optimize profitability and growth, improve workflow and processes, identify and implement technologies, manage risk and compliance, and more.

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Advisory

Our specialty-trained team of advisors work with clients to ensure success in various business needs, including Transaction Services, Corporate Finance, Client Accounting Advisory Services, and International Business Services. We work with you every step of the day to ensure your company is receiving and utilizing to best information and tools to achieve success.

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©2023 UHY LLP. ALL RIGHTS RESERVED.

UHY LLP is a licensed independent CPA firm that performs attest services in an alternative practice structure with UHY Advisors, Inc., and its subsidiary entities. UHY Advisors, Inc.’s subsidiaries, including UHY Consulting, Inc., provide tax and business consulting services through wholly owned subsidiary entities that operate under the name of “UHY Advisors” and “UHY Consulting”. UHY Advisors, Inc., and its subsidiary entities are not licensed CPA firms. UHY LLP, UHY Advisors, Inc. and UHY Consulting are U.S. members of Urbach Hacker Young International Limited, a UK company, and form part of the international UHY network of legally independent accounting and consulting firms. “UHY” is the brand name for the UHY international network. Any services described herein are provided by UHY LLP, UHY Advisors and/or UHY Consulting (as the case may be) and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has any liability for services provided by other members.

On this website, (i) the term "our firm", "we" and terms of similar import, denote the alternative practice structure conducted by UHY LLP and UHY Advisors, Inc. and its subsidiary entities, and (ii) the term "UHYI" denotes the UHY international network, in each case as more fully described in the preceding paragraph.