Educational Alerts
Planning for Retirement Assets Can be Difficult
This month’s Alert examines the rules regarding distributions from IRAs and retirement plans. In particular, it examines reasons to make a trust the beneficiary and rules regarding who is the measuring life for minimum required distribution purposes.
Guardianship Provisions Essential To a Comprehensive Estate Plan
This month’s Alert examines two high-profile cases which illustrate the importance of naming guardians for minor children.
More Reasons for Clients to Review Their Estate Plans
This month’s Alert examines how the “fiscal cliff” legislation could result in changes for estate plans. Depending on the couple, it might mean they could simplify their plan. However, there are many non-tax reasons that they may want to keep a more complex plan.
New Year’s Resolution #3 – Get My Estate Plan Reviewed
This month’s Alert discusses how the “fiscal cliff” legislation impacts your clients’ estate plans.
Estate Planning for LGBTQ Couples: Possible Changes on the Horizon
This month’s Alert gives an overview of developments affecting estate planning for same-sex couples. It recounts how recent elections approved same-sex marriages in several states. It also examines several cases which address the constitutionality of bans on same-sex marriage, including the Defense of Marriage Act.
Last Chance for Estate Tax Savings?
This month’s alert focuses on the narrowing window to lock-in the current $5.12 million estate and gift tax exemption by gifting prior to year-end. The alert also examines why it may not be possible to wait and do this planning at the last minute.
2010 Tax Law Leads to 2012 Litigation
This month’s Alert focuses on the increased trust litigation arising from the unintended consequences of the temporary repeal of the estate tax in 2010.
Use It Before You Lose It” Planning Equally Applicable to LGBTQ and Unmarried Partners
In this month’s alert we examine how your clients, including LGBTQ clients and unmarried partners, can remove over $5 million free from estate tax and how this opportunity may be vanishing soon.
Tax Break Extension Legislation Excludes Estate Tax; Act Now to Lock In $5.12 Million Exclusion Amount
The estate tax exclusion is scheduled to revert to $1 million at year-end from the current level of $5.12 million. This Alert examines the current political landscape concerning the estate tax and suggests taking advantage of the current, historically-high exclusion amount before it’s too late.
IRS Issues “Portability” Guidance
The Alert this month examines “portability” and the steps necessary to take advantage of it under newly-released regulations.
