Charitable Remainder Trusts (“CRTs”) have become a common planning discussion topic lately, perhaps in large part to the consideration of using CRTs as beneficiaries of IRAs now that the Secure […]
American Bar Association Fall 2019 Martin M. Shenkman and Sandra D. Glazier Historically, an irrevocable trust was just that, irrevocable. We would explain the concept of an irrevocable trust to […]
WealthManagement.com Aug 07, 2019 Martin M. Shenkman Merging or decanting an old trust into a new and improved trust has become so popular that some have pushed the edges seeking […]
WealthManagement.com Jun 25, 2019 Richard L. Fox, Jonathan G. Blattmachr, Martin M. Shenkman The Internal Revenue Service just issued final regulations (final regs) which, consistent with the proposed regulations (proposed […]
WealthManagement.com Mar 21, 2019 Martin M. Shenkman Trusts are ubiquitous in asset protection and estate planning. Regardless of a client’s wealth level, he should be using trusts to avoid problems […]
WealthManagement.com Dec 03, 2018 William D. Lipkind, Martin M. Shenkman, Jonathan G. Blattmachr An incomplete non-grantor trust is a powerful planning tool; not just for the super wealthy, but for […]
WealthManagement.com Nov 07, 2018 Louis S. Harrison, Kim Kamin, Martin M. Shenkman If you were creating a trust 100 years ago, what would have been on your mind? World War […]
WealthManagement.com Apr 05, 2018 Martin M. Shenkman, Alan Gassman Some have interpreted the recent Alaska decision in Toni 1 Trust v. Wacker, 2018 WL 1125033 (Alaska, Mar. 2, 2018) as […]
WealthManagement.com Jan 29, 2018 Barry D. Flagg, Thomas Tietz, Martin M. Shenkman The Tax Cuts and Jobs Act brings direct changes to the tax treatment of insurance and significant indirect […]
WealthManagement.com Sep 05, 2017 Martin M. Shenkman The Internal Revenue Service successfully pierced the trust created by a taxpayer to satisfy a tax lien on the basis that the trust […]