It’s important to ascertain the decedent’s intent. Martin M. Shenkman, Andrew T. Wolfe, Alan A. Davidson | Jan 05, 2017 The situation described in the preceding two articles in this […]
Steve Leimberg’s Estate Planning Email Newsletter – Archive Message #2478. “The election of Donald J. Trump as our 45th President was largely unexpected. It is difficult to forecast what that […]
Steve Leimberg’s Estate Planning Email Newsletter – Archive Message #2467 Date: 19-Oct-16 From: Steve Leimberg’s Estate Planning Newsletter Subject: Martin M. Shenkman, Richard Greenberg & Glenn Henkel: The New Jersey […]
Introduction Practitioners are still grappling with the intricacies and complexities of the Proposed 2704 Regulations. But it is vital to start addressing some of the long existing tax doctrines […]
Introduction On August 4, the Treasury Department issued Proposed Regulations that restrict or eliminate valuation discounts for family-owned businesses under IRC Sec. 2704. The Proposed Regulations will be the […]
Introduction Approximately 30 states have enacted some version of the Uniform Trust Code (“UTC”). New Jersey enacted its version of the UTC on January 19, 2016 and it becomes effective […]
Not All Trusts Are Created Equal Trusts are ubiquitous in planning and one of the most common motivations for the use of trusts is to minimize the risks that […]
Introduction Most folks (and lawyers) tend to set up trusts in the state where they live and their lawyer practices. While this might seem logical, and it’s what has […]
Introduction “I don’t need life insurance because of the high estate tax exemption so I cancelled my policies and distributed the cash in my trust to my spouse.” […]
Introduction Estate planning is rapidly moving away from the historical focus on bypass trusts and saving estate taxes. While many professionals have rightfully focused considerable attention on income tax […]