Senator 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 […]
The 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 […]
Grantor 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 […]
Practitioners 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 […]
At 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 […]
This webinar will discuss practical life insurance planning ideas for the last part of 2020. With the prospects of a change in administration in Washington (or not) that could result […]
Wealthy individuals who wait to take planning action to eliminate estate taxes may lose the ability to use their current $11,580,000 estate and gift tax exemption. While no one can […]
Course Description: Spousal lifetime access trusts (“SLATs”) planning can provide tremendous planning benefits for many married clients. They may well be the most popular technique to plan for married clients […]
NAEPC Journal of Estate and Tax Planning May 2020 Introduction Asset location (which “investment bucket” a particular asset is held in) deserves more attention than ever in the current planning […]
Working remotely has challenges and as we have all spent more than a month doing so what tips can make you more efficient and productive now? This webinar will give […]