Clik here to view.
Trust & Estates: January 2022 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
View ArticleClik here to view.
Tax Year in Review 2021
Highlights of important new developments in the estate planning realm. Charitable DeductionsEstate of Miriam Warne v. CommissionerTax Court rules on estate tax charitable deduction for limited...
View ArticleClik here to view.
Trust & Estates: January 2022 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
View ArticleClik here to view.
Trust & Estates: January 2022 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
View ArticleClik here to view.
Trust & Estates: January 2022 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
View ArticleClik here to view.
Trust & Estates: January 2022 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
View ArticleClik here to view.
Trust & Estates: January 2022 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
View ArticleClik here to view.
Trust & Estates: January 2022 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
View ArticleClik here to view.
Trust & Estates: January 2022 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
View ArticleClik here to view.
What We Learned, and How COVID-19 Changed Our Practice
One attorney’s experiences during the pandemic I could see their faces on my screen, but when their mouths moved, I couldn’t hear anything. “Mr. Smith, do you see the icon that looks like a microphone...
View ArticleClik here to view.
Flexible Trusts to Deal With Future Uncertainties
Unprecedented times call for unprecedented planning Flexible trust planning has never been more important as a result of current and future health, political, economic and tax uncertainty. Modern...
View ArticleClik here to view.
Estate and Gift Tax Valuation of Cannabis Business Interests
The myriad state and federal rules that apply to their creation, operation and transfer Approximately half of all American adults have used cannabis at some point in their lives.1 Whether any one...
View ArticleClik here to view.
Uniform Cohabitants’ Economic Remedies Act
The search for fairness and reliability The Uniform Law Commission (ULC) adopted the Uniform Cohabitants’ Economic Remedies Act (UCERA) in July 2021 to address the increasingly frequent issue of...
View ArticleClik here to view.
A Sound Approach to Composing a Melodious Life Insurance Presentation
When time is of the essence, it’s critical to hit all the right notes Taxes are in play again. And then they’re not. Income tax, wealth transfer tax and the income tax aspects of wealth transfer...
View ArticleClik here to view.
Which Trust Situs is Best in 2022?
An updated ranking matrix In our view, the four top-tier trust jurisdictions for 2022(listed here by the year they adopted their rule against perpetuities (RAP) legislation) are South Dakota, Alaska,...
View ArticleClik here to view.
The State of the States: 2021
An update on key planning developments. State legislatures have been very busy on several trusts and estates-related fronts. Here’s an update on some key planning developments across the country,...
View ArticleClik here to view.
Trust & Estates: January 2022 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros
View ArticleClik here to view.
Could Moore Have Been Better Served With Less (Effort)?
Christopher P. Woehrle describes why Estate of Moore v. Commissioner is a worthwhile case to study.When bad facts make bad law, there’s a tendency to dismiss the result. The U.S. Tax Court case of...
View ArticleClik here to view.
Tips From the Pros: Re-thinking Trusteeship and Flexibility for Spousal Trusts
John M. Janiga, Louis S. Harrison and Beth L. Fox explain how 2022 is a pivot point to re-think how to add flexibility to a spousal trust. With the increased proliferation of spousal trusts in both...
View ArticleClik here to view.
Splitting Up is Hard to Do
Options for terminating a private foundation when it’s run its course. Parents often wonder what will go on among their children after they’re gone—will their children get along and work out their...
View Article