UPIA

By their very nature, irrevocable trusts are generally considered to be irrevocable. They are irrevocable first and foremost because that is what the grantor wanted if  she or he is dead. (If she or he is alive, she or he probably would…

For those estate planners who represent married clients, the unlimited marital deduction is of paramount importance. In this age of uncertainty as to the size of the unified credit for estate taxes, or even as to whether the estate tax will…