Trusts & Estate’s Magazine September 2021 As advisors, it’s important to be sensitive to our clients’ unique values and objectives. In many cases, a client’s planning considerations are motivated by […]
Originally posted on wealthmanagement.com Every advisor is aware of the importance of clients making large gift transfers before 2013. Changes to the law are expected, including a reduction in the […]
Originally posted on wealthmanagement.com One of the themes of many of the presentations at Heckerling this year is the growing importance of income tax planning considerations to estate planning. Many […]
Originally posted on wealthmanagement.com Certified public accountants tend to be practical folk, and they often view estate planning from a different lens than perhaps attorneys sometimes do. For my last column from […]
Trusts & Estate’s Magazine February 2021 Lawyers have long heard that they’ll be replaced by technology; however, over the past years, law firms have remained busy. The reality, however, is […]
Originally posted on wealthmanagement.com On Nov. 2, 2017, the House Ways and Means Committee issued H.R. 1, called “Tax Cuts and Jobs Act.” The proposed bill itself is about 430 […]
Trusts & Estate’s Magazine July 2014 Planning for the challenges of aging and disability is an integral part of what every estate planner addresses. However, what exactly does this […]
Originally posted on Forbes.com Changing Winds of Tax Legislation Congress was considering tax changes that would have triggered capital gains tax on death, when gifts were made, and […]
Originally posted on Forbes.com A recent Tax Court Case, Smaldino V. Commissioner Of Internal Revenue, T.C. Memo. 2021-127, November 10, 2021 has lots of important lessons on how to […]
Originally posted on wealthmanagement.com A recent unpublished opinion by the U.S. Court of Appeals for the Fourth Circuit, Estate of Wellin v. Farace et al., WL 5445968 (Nov. 22, 2021), […]