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Life Insurance: A Valuable Contingent Asset Class?
Properly assess the death benefit in a wealth transfer portfolio management context. Life insurance is often narrowly perceived as a liquidity tool for the estates of high-net-worth individuals. While...
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Reinventing Family Enterprise After the Pandemic
How to emerge from the upheaval. I remember my shock and deep grief when I visited the site of the Twin Towers after 9/11. Until then, I could pretend that things were going to return to normal. But,...
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Philanthropy in a Pandemic
Have the giving strategies of family offices changed? The year 2020 has ushered in unexpected and unprecedented challenges across a myriad of dimensions, from health to wealth to family and...
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How Family Offices Navigate Disruption
Leading practices to prepare for natural disasters or other crises. In mid-March, when more than 40 U.S. states issued stay-at-home orders due to the COVID-19 pandemic, family offices found their...
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Five Tools for Talking About Money And Values
How to break the taboo. In his article “Why So Many Americans Don’t Talk About Money” published in The Atlantic on March 2, 2020, Joe Pinsker started off by saying that Americans love to talk about...
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The Inheritance Effect
The unintended consequences of estate planning on future generations—and what to do about it. In our society, company founders and entrepreneurs are typically lionized as risk-takers and...
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Nelson v. Commissioner: Inadequate Drafting Blows The “Lid” Off Transfer Taxes
Christopher P. Woehrle discusses the charitable lid technique and why it’s an effective tool for the estate and charitable gift planner. In James C. Nelson v. Commissioner,1 a donor transferred...
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Tips From the Pros: Risky Business: Lawyers Representing Trustees
Charles A. Redd warns attorneys who advise trustees to consult the relevant standards set forth by the Model Rules of Professional Conduct. A lawyer who represents a trustee may initially believe he...
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Senior Powers of Appointment
The benefits, pitfalls and practical issues to consider. Many clients today are focused on using their increased gift, estate and generation-skipping transfer (GST) tax exemptions before they sunset...
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Core Documents to Review During a Pandemic
Estate planners have an important role to play to help clients navigate the uncharted possibilities of COVID-19. For the first time in recent history, mortality is at the forefront of humanity’s...
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Overcoming the Great Divide
Include clear instructions for executors over the division of personal property. Loss of a parent is one of the most stressful and emotionally challenging experiences in life, and coupled with a...
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Loans to Trust Beneficiaries
Outlining the considerations and pitfalls for trustees. In the current economic environment and with interest rates hovering at or below 1%, many clients are considering making low interest loans to...
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An MMT Perspective on the U.S. Crisis
What’s the required policy response? These are extraordinary times. The pandemic triggered the worst economic crisis since the 1930s and, arguably, the worst in history. Economies are enduring massive...
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Recovery and the Risk of Inflation In the Post-COVID-19 Economy
Competing views on monetary policy. With the onset of the COVID-19 pandemic came depression-like declines in output and employment. The U.S. government reacted quickly and boldly with unprecedented...
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Secular Stagnation and Interest Rates
Lack of shared prosperity and high unemployment lead to financial insecurity. Under the guidance of monetary policy, interest rates have recently reached record low levels. In August 2019, the market...
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[TE Non Subscribers] 2020 Election: Planning for a Potential Change in...
Wednesday, September 16, 2020 | 2:00 PM ET The presidential election is less than two months away, and with that comes a possible change of administration.Our speakers will discuss Vice President...
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August 2020
Program Trusts & Estates Primary category Trusts & Estates Publish Date Aug 03, 2020 Features on Estate Planning & Taxation , Valuations and Insurance, plus columns on Tax Law Update and...
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September 2020 Digital Edition
Program Trusts & Estates Primary category Trusts & Estates Publish Date Sep 14, 2020 Features on Estate Planning & Taxation , Valuations and Insurance, plus columns on Tax Law Update and...
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Features on Estate Planning & Taxation , Valuations and Insurance, plus columns on Tax Law Update and Tips From the Pros
View ArticleAugust 2020 Digital Edition
Features on Estate Planning & Taxation , Valuations and Insurance, plus columns on Tax Law Update and Tips From the Pros
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