Loans From An Irrevocable Trust: How To Do Them Right!
December 16th, 2021Originally posted on Forbes.com So, you have an irrevocable trust (or several) and you want to take a loan from the trust. While that might sound simple it really […]
Shenkman Law
Estate Planning Six Part Series for Late 2020, Part 6: Parting Thoughts on Planning and Practical Reminders
November 8th, 2021This article was originally posted on Steve Leimberg’s Estate Planning Email Newsletter as Archive Message #2848. 2020 may very well be the best opportunity to implement planning strategies to mitigate federal […]
Estate Planning Six-Part Series for Late 2020, Part 4: Enhanced Techniques for Note Sales
October 26th, 2021This article was originally posted on Steve Leimberg’s Estate Planning Email Newsletter as Archive Message #2845. 2020 is grinding to a close with uncertain federal elections pending the Georgia Senate runoff […]
Estate Planning Six-Part Series for Late 2020, Part 3: Transfers for Taxpayers with Limited Exemption Remaining; Upstream and Downstream Planning
October 25th, 2021This article was originally posted on Steve Leimberg’s Estate Planning Email Newsletter as Archive Message #2842. At this point in 2020, all we know for sure is that nothing is certain. […]
Estate Planning Six-Part Series for Late 2020, Part 2: Year-End Planning for Married Taxpayers
October 25th, 2021This article was originally posted on Steve Leimberg’s Estate Planning Email Newsletter as Archive Message #2841. Time may be of the essence for married taxpayers who want to protect their assets […]
Estate Planning Six-Part Series for Late 2020, Part 1 – What Planners Should Be Doing with Their Clients NOW
October 25th, 2021This article was originally posted on Steve Leimberg’s Estate Planning Email Newsletter as Archive Message #2840. Practitioners may still wish to encourage clients to consider estate and asset protection planning aggressively […]
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 […]
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 […]