Drafting

If you are like most of my colleagues, the title of this piece had you grinding your teeth. In the hopes that you might consider me a credible source and continue reading, allow me to state that I know the term "irregardless" is generally…

Join us for a robust discussion on whether this transfer tax planning strategy is one to keep in mind for your clients as we await potential transfer tax planning developments from Congress and the new administration.

As estate planners, part of our job is making sure our clients’ desires – as far as who receives their property – are fulfilled. Some clients know exactly what they want, and others need to be provided with options so that they can choose…

Ok, we live and learn. Jonathan has been administering estates for more than 35 years (old isn’t he?) and thought he kind of knew at least almost all there was to know about the basics of that task. But he has just learned in an estate…

A surviving spouse decides to leave $10,000 at her death to each of her nieces and nephews. Her Will provides "I leave $10,000 to each of my nieces and nephews who survives me." She thinks that the bequest will include her husband's nieces…

This article discusses some potential estate tax problems that may arise on account of rights or powers conferred under local law. In particular, it will discuss section 411(a) of the Uniform Trust Code (UTC), which has been adopted in many…

Many individuals choose to make gifts of cash to selected individuals and charitable organizations on their deaths. The gifts may be made by Will, revocable trust or another means.

A Special Needs Trust (SNT) is a trust that is used to manage property for the benefit of a disabled individual. A SNT is a third party created SNTs when it is funded with the assets of a third party for the benefit of a disabled person.

HIPAA (the Health Insurance Portability and Accountability Act of 1996) did much to simplify the lives of those who were in fear of losing health insurance coverage when changing jobs.

This article examines new regulations issued in response to the Supreme Court's decision in Hubert. The fundamental issue relates to the impact of administration expenses on the amount of a marital or charitable deduction. The regulations…