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May 2021 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
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The SECURE Act—One Year Later
Identify clients who are affected by the changes, and determine how best to implement estate-planning strategies. The Setting Every Community Up for Retirement Enhancement (SECURE) Act1 was signed...
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Transforming a Trust Into A See-Through Trust
When beneficiaries include charities, meeting the required minimum distribution rules can get complicated. Over the years, you’ve no doubt read many articles and private letter rulings about what it...
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Reduced RMDs From Retirement Accounts
What to expect beginning in 2022. The Department of Treasury issued new tables that will reduce the amount of the annual required minimum distributions (RMDs) that an individual must receive from a...
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Obstacles When Charities are Named as Beneficiaries of a Retirement Account
Steps to make transfer of assets more efficient and with less wasted cost and time. There’s an undercurrent of grumbling and frustration when executing a transfer of retirement assets from a deceased...
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The SECURE Act’s Hidden Headline
The newly created non-required distribution period may negatively impact a trust’s current income beneficiary’s entitlement to all the trust’s net income. Passage of the Setting Every Community Up for...
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Review of Reviews: “Adversity, Inconsistency, and the Incomplete Nongrantor...
Grayson M.P. McCough, the Gerald Sohn professor of law at the University of Florida in Gainesville, Fla. In “Adversity, Inconsistency, and the Incomplete Nongrantor Trust,” Professor Grayson M.P....
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Review of Reviews: “An Estate Plan For Kanye West,” Cardozo Arts &...
Thomas Simmons, professor, University of South Dakota Knudson School of Law in Vermillion, S.D.“An Estate Plan For Kanye West” provides a wealth of information and teaching points, all while keeping...
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Review of Reviews: “Transfer on Death Deeds: It is Time to Establish the...
Stephanie Emrick, attorney at Scruggs, Carmichael & Wershow, P.A. in Gainesville, Fla. In a letter to Jean-Baptiste Le Roy in 1789, Benjamin Franklin coined the phrase, “nothing can be said to be...
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Review of Reviews: “Wills Formalities in a Post-Pandemic World: A Research...
Bridget J. Crawford, professor of law, Pace University School of Law in White Plains, N.Y., Kelly Purser, faculty of business and law, Queensland University of Technology in Brisbane, Australia and...
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Trust & Estates: June 2021 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
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Aging in Place
Planning for America’s elders No population subset in the United States was affected by COVID-19 as dramatically as elders. Infection rates among elders were higher than in other segments of the...
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Planning for Your Client’s Diminished Capacity
How to anticipate and avoid challenges One of the most significant challenges estate planning and elder law professionals encounter in their practices is addressing the needs of individuals who have...
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Legislative Update for Seniors
Proposed changes will have an impact on their finances and care options Somewhere in the middle of the pandemic, the United States had a presidential election, swore in a new president and had a shift...
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Mental Health Directives in Estate-Planning Engagements
Ask clients about underlying psychiatric conditions As estate-planning professionals, we help clients plan in the event of incapacity, not just death. While clients may come into our offices worried...
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Redefining Our Leadership Roles In Changing Times
Moving beyond what we learned in business school Like most people who work in a family office, I was hired for my subject matter expertise.1 But subject matter expertise alone doesn’t prepare you to...
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Passing on Treasured Family Real Estate
Practical considerations and challenges Estate administration necessarily involves a mix of practical tasks (for example, marshaling, valuing and often retitling the estate assets, closing and opening...
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Integrating Family Governance Into an Existing Estate-Planning Infrastructure
Linking form with function Given the increasing popularity of family governance as a topic in wealth planning, there’s no shortage of articles reviewing its components and formal definition. Of...
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Making the Most of Impact Investing
Stewardship, integration and justice are key components Tell me, what is it you plan to doWith your one wild and precious life?—Mary Oliver, “The Summer Day”Perhaps a philosophical start to a trusts...
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Ten Key Actions for Families Interested in Impact Investing
Unlock the trillions of dollars of capital needed to address the world’s most pressing social and environmental challenges What’s “impact investing?” Why do families make impact investments, and how...
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