Author

R. Hal Moorman JD 1 posts 0 comments
Hal Moorman is a partner in Moorman Tate Haley Upchurch & Yates, LLP, in Brenham, Texas. He counsels numerous clients in estate planning and probate matters, planning for estates ranging in size from modest estates to estates in excess of $100 million. Mr. Moorman has helped clients establish all types of trusts and family business entities, prepares estate and gift tax returns, and represents clients before the Internal Revenue Service. He is board certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization and a frequent continuing legal education speaker. Hal is also an ACTEC Fellow and a member of NAELA. He received his undergraduate degree from MIT, and his law degree from SMU.
Outright vs. in trust. Conduit vs. accumulation. Integrated into the estate plan vs. “stand-alone.” These are all choices that must be made by estate planners when their clients have retirement benefits such as pensions, 401(k) plans,…