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Dividing IRAs in Divorce
Avoid adverse and unexpected tax consequences.When representing a client going through a divorce, you must settle a number of differing property issues. Of particular concern are the special rules...
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Cleaning Up After Formula 409
The UPIA’s treatment of retirement benefits should be reformed.After the death of (1) a participant in an employer-sponsored tax-qualified retirement plan that’s a defined contribution plan, or (2) an...
View ArticleTrusts & Estates Magazine June 2018 Issue
Program Trusts & Estates Primary category Trusts & Estates Published DateTime May 22, 2018 Privacy Settings anonymous user Promote on Site List and RSS Allow in RSS feed: Google News Flag:...
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Estate Planning in a Rising Interest Rate Environment: Part II
Strategies to consider in the future.Interest rates are rising, and the trend is expected to continue. Advisors must understand how interest rates impact estate planning and which techniques work best...
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Pre-immigration Planning
Transfer strategies for non-U.S. persons.The Sherman Brothers got it right: It’s a small world after all. Mobility is a feature of modern life. Parents may stay in their native countries while their...
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Trusts as IRA Beneficiaries
Breaking the silence of the Treasury regulations.In the August 2017 issue of Trusts & Estates, Emily Kembell artfully framed the moment when an estate-planning attorney’s heart may skip a beat. The...
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Aging At Home
How technology and AI can help our clients.Last March, Don came to see me with his daughter, Janna. We did his estate planning years ago. Everything was in order, in good shape.But Don wasn’t. At 81,...
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Wealth or Health?
An estate planner’s introduction to the growth and business of elder law.The modern family will encounter many significant issues as they age, not the least of which are wealth preservation and health...
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Asset Protection and Long-Term Care Planning for the Unmarried Couple
It’s best to start before the need arises.Increasingly, older adult couples are choosing to cohabitate without getting married. A recent study shows that roughly one quarter of the nation’s...
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Proving Undue Influence
A summary of the rules and recent case law.Claims of undue influence are on the rise. More wills, testamentary gifts and inter vivos gifts are challenged as being void because of undue influence. The...
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Building a Solid (Private) Foundation
Will a New Hampshire law start a new trend in estate planning?It’s now possible to establish here in the United States, a non-charitable private foundation (NCPF), an entity that was heretofore...
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The Human Side of Estate Planning: Part 1
Understanding the psychological issues can help achieve a good result.The estate-planning process is difficult for many of our clients. Clients usually have a lot at stake financially and emotionally...
View ArticleTrusts & Estates Magazine July 2018 Issue
Program Trusts & Estates Primary category Trusts & Estates Published DateTime Jun 26, 2018The WealthManagement.com journal for estate-planning professionals Privacy Settings anonymous user...
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Preventing and Avoiding Costly Conflicts
Preparing for changes helps to maximize the family’s wealth and objectives.Family office (FO) goals, structures, leadership and challenges are as complex and distinct as the families themselves....
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The Rise of Women in Family Offices
How they’re helping to reshape SFOs and the private wealth market that serves them.It’s subtle. It’s anecdotal. But, it’s happening.More women are becoming involved in their family’s single family...
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Empty Structures Syndrome
Losing the energy that drives governance.It’s a paradox: Some family owner groups in the third, fourth, fifth generation and beyond have sophisticated governance structures and a history of embracing...
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Review of Reviews: “Fraudulent Conveyances Masquerading as Asset Protection...
James J. White, Robert A. Sullivan Professor of Law, University of Michigan Law School in Ann Arbor, Mich. Professor James J. White contends that any transfer to an asset protection trust is a...
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Review of Reviews: “Distributive Justice and Donative Intent,” 65 UCLA L....
Alexander A. Boni-Saenz, assistant professor of law, Chicago-Kent College of Law in Chicago.More than 50 percent of adult Americans don’t have a will. Lack of a will may result in what the author calls...
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Review of Reviews: “IP, R.I.P.,” 95 Wash. U. L. Rev. 639 (2017)
Andrew Gilden, assistant professor of law, Willamette University College of Law in Salem, Ore.Trusts and estates law has a rich archive of legal history and scholarly analyses with regard to property...
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Review of Reviews: “Conspicuous Philanthropy: A Response,” 67 Am. U. L. Rev....
Joel S. Newman, professor emeritus at Wake Forest University School of Law in Winston Salem, N.C.Professor William Drennan’s article, “Conspicuous Philanthropy: Reconciling Contract and Tax Laws,” and...
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