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A Change is Gonna Come
Planning opportunities to consider in 2023. I never was a Led Zeppelin fan, and hence I find fault with the song, “The Song Remains the Same,” both the lyrics and the vocals. Though history does...
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The Corporate Transparency Act: Our New Normal
Get ready to start complying with new reporting requirements on Jan. 1, 2024. Congress enacted the Corporate Transparency Act (CTA) as part of the National Defense Authorization Act for Fiscal Year...
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Previewing and Prognosticating Potential 2023 Treasury Regulations
A summary of projects relevant to estate planners. Driven by client demand and the inherent nature of estate planning, where the tax impact can’t truly be calculated until years after the planning is...
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New Directions and Challenges for The Single Family Office
A focus on talent management, culture and learning. It’s not easy to identify trends in the single family office (SFO) world. Why? SFOs are unique to each family. Also, change in the SFO (and the...
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Themes for Family Businesses in 2023
Uncertainty and digitalization are among the challenges. Will 2023 be the year that the pandemic is put behind us? Will the political and economic volatility that defined 2022 continue as the calendar...
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Key Considerations When Working With Clients Holding Crypto
Planning for succession of these assets. In the days following the collapse of FTX, one of the most well-known crypto custodians in the world, more than 220,000 bitcoin, with a value in excess of $3.5...
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A Possible Silver Lining for Green Card Holders?
Mitigation of exit and inheritance tax. In our last article,1 we laid out the reasons why green card holders should comply with their U.S. tax filing obligations while still residing in the United...
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The State of the States: 2022
An update on key planning developments. State legislatures have been very busy on several trust-and-estate-related fronts. Here’s an update on some key planning developments across the country,...
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Best Situs for DAPTs in 2023
A ranking of jurisdictions based on their asset protection statutes including the effect of the UVTA on these laws. Twenty U.S. states (or 40% of all), now have domestic asset protection trust (DAPT)...
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Trust & Estates: January 2023 Digital Edition
Features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pros.
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Wealth 3.0 in Practice
Harnessing the power of positive attention. In a previous article in this journal,1 we outlined the rise of a new, more positive approach to family wealth advising we call “Wealth 3.0.” Starting with...
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The CRT Trustee Six-Pack
Investing guidelines to build your fiduciary fitness. Trusteeship of split-interest trusts such as charitable remainder trusts (CRTs) can be complicated due to beneficiaries’ competing interests. The...
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FLP Valuation in the U.S. Tax Court
The divination of discounts for lack of marketability. The valuation of limited partnership (LP) interests in family limited partnerships (FLPs) is a subject that’s been written about extensively for...
View ArticleThe Inflation Reduction Act’s Impact on Business Valuation
A shortage of personnel at the IRS may affect how you handle audits. On Aug. 16, 2022 President Biden signed into law the Inflation Reduction Act (the Act).1 This law gives the Internal Revenue...
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An Oldie But Not a Goodie
Putting a new conservation easement case into perspective. Manipulation of information is remarkably easy these days thanks to the Internet, and tax issues aren’t immune to this phenomenon....
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The Role of Litigators in a Modern Estate-Planning Practice
Get help recognizing and diagnosing potential issues. A healthy internal culture is a vitally important asset of a modern law practice and a key contributor to a firm’s continued success. Estate...
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The Dreaded Drive-By Delegator
How reframing handoffs exponentially expands your firm’s capabilities. In my law firm, I was known as the “dreaded drive-by delegator.”Passing an associate’s office I barked, “Restate the Johnson file...
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The Future of Estate Planning
Four thought leaders provide their insights into the future of the modern estate-planning practice. The private wealth practice will continue to be a growth areaBy Austin Bramwell, partner in the New...
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When Should Practitioners Express Disagreement With Clients?
The exact role of estate planners may be difficult to define. Often, like other estate planners, I grapple with defining my exact role. Am I mostly a scrivener who writes down the wishes of my clients...
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