The individual expresses their needs and names a trustee or executor they trust to fulfill their stated intentions. Present tax: A tax that’s used on gifts exceeding a certain dollar quantity. Note the giver, not the receiver, is to blame for any tax. University of Pittsburgh has engaged Everspring, a https://www.chamberofcommerce.com/business-directory/maryland/owings-mills/legal-services/2012246422-zm-law-group