Single Clients: Planning Considerations
July 15th, 2021The webinar, which will take place on Wednesday, July 28th, 2021, at 4pm Eastern Time can be registered for here. Too often planning articles and conferences use a “Cleaver […]
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Addictions and Impaired Clients: Estate and Related Planning Considerations
July 6th, 2021The webinar, which will take place on Wednesday, July 14th, 2021, at 4pm Eastern Time can be registered for here. Drug use is on the rise in this country and […]
Tax Court Nailed Taxpayer’s Insurance Plan: Morrissette Case And What It Means
June 24th, 2021Originally posted on Forbes.com Introduction to Morrissette The recent Tax Court decision in the Estate of Morrissette v. Commission, T.C. Memo 2021-60 (May 13, 2021) put the kibosh on […]
The Van Hollen Gains at Death, Gift or Distribution from a Trust Bill (STEP): Your World May be Rocked!
April 26th, 2021Senator Chris Van Hollen and others have introduced a bill (called STEP) that would cause gain recognition on assets transferred by gift, by a distribution from a trust and upon […]
Tangible Personal Property: Planning, Drafting, Tax, and Practical Considerations
March 29th, 2021Every estate includes tangible personal property: cash, clothes, jewelry, furnishings, vehicles, pets, artwork, gold, alcohol, boats, electronics, cars, wine, guns, etc. Challenges you may face are as varied as the […]
GA Runoff Elections Concluded: Anticipated Tax Changes Affecting Estate Planning for this and Future Years
January 11th, 2021The tax world is likely to change (yet again!) and if so, that will have far-reaching economic effects. You and your clients need to be prepared…not later this year, not […]
Post-Election Estate Planning: What to Do For Clients In November and December of 2020
November 19th, 2020The 2020 election demonstrated that the projected Democratic sweep did not occur. Former Vice President Biden won the Presidency but that is still being challenged. The Republicans have control of […]
GRATs – How To Use and Structure GRATs in Late 2020
October 14th, 2020Grantor Retained Annuity Trusts (“GRATs”) are a powerful planning tool especially in an environment with low-interest rates and suppressed asset values. But there is much more to how GRATs should […]
8 Tech Traps and Tips Every Practitioner Must Know Now that You’ve Tackled Remote Working
September 29th, 2020Practitioners have had to reimagine their firms with remote work environments, and soon a new form of office environment that will include remote work. Practitioners must balance the needs of […]
CRTs: Planning Options for Clients with Existing CRTs
September 21st, 2020At its inception, a Charitable Remainder Trust (CRT) is a good fit for a client’s situation. But a CRT is an irrevocable trust—its terms cannot be changed—but investment performance and […]