March 31st, 2022
Modern trust drafting and planning is changing how irrevocable trusts should be planned, drafted, and administered, and how practitioners should advise clients. One of the significant ways in which trust […]
March 31st, 2022
The high federal estate tax exemption may have reduced the urgency of estate tax planning, but it does not reduce its critical importance. Herewith, an examination of the broad utility […]
March 31st, 2022
Congress gave us all the lovely New Year’s gift of a new tax act. For most taxpayers it’s a wonderful gift that will change the face of planning. For the […]
March 31st, 2022
Although revocable living trusts are nearly ubiquitous in estate planning, their typical use is to minimize ancillary probate or to avoid probate entirely. Whatever the merit and value of these […]
March 28th, 2022
Originally appeared in Estate Planning, a Thomson Reuters publication. Copyright 2012 Thomson Reuters/Tax & Accounting. Although physicians generally take advantage of the newest medical advances when care for their patients, […]
March 28th, 2022
Originally appeared in Estate Planning, a Thomson Reuters publication. Copyright 2012 Thomson Reuters/Tax & Accounting. Pro athletes require financial and estate planning similar to most high net worth clients. However […]
March 27th, 2022
Originally appeared in Estate Planning, a Thomson Reuters publication. Copyright 2011 Thomson Reuters/Tax & Accounting. Why does an estate planner need to understand the impact of chronic obstructive pulmonary disease […]
March 27th, 2022
Originally appeared in Estate Planning, a Thomson Reuters publication. Copyright 2010 Thomson Reuters/Tax & Accounting. Intra-family sale transactions have become almost ubiquitous in estate planning for larger estates. In particular, […]
March 27th, 2022
Originally appeared in Estate Planning, a Thomson Reuters publication. Copyright 2003 Thomson Reuters/Tax & Accounting. Saving for college costs is a priority for many clients. The 2001 Tax Act made […]
March 27th, 2022
Originally appeared in Estate Planning, a Thomson Reuters publication. Copyright 1999 Thomson Reuters/Tax & Accounting. Although family limited partnerships (FLPs) and limited liabilities companies (LLCs) (sometimes referred to collectively in […]