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While future tax law changes are anyone's best guess, it's plausible that estate taxes may increase. If that turns out to be the case, gifti

There are nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.

Review your estate plan if any of the following events are applicable to your situation...

A testamentary trust is a trust contained in a will.

Documents can be signed, witnessed and notarized 100% by video conference on a temporary basis due to Coronavirus

Internal Revenue Code Section 6166(a)(1) provides that an executor may elect to pay all or a portion of the estate tax attributable to a ...

New York Governor Andrew Cuomo has issued Executive Order 202.7, which temporarily suspends the rule requiring physical appearance before...

Learn how to avoid the three year rule problem.

Have you taken your ex-spouse off of your retirement plan and life insurance beneficiary designations?

The more donees who are given Crummey withdrawal powers, the greater the amount of property that can be gifted tax-free to the trust.

This is the person who will be raising your children.

Four categories of taxpayers are potentially taxed on trust income.

Their efficacy in "meaningfully" influencing the child/beneficiaries behavior is highly questionable.

When a state seeks to base its tax on the in-state residence of a trust beneficiary, due process demands a pragmatic inquiry.

The Surrogate's Court is the court in New York where all matters relating to Wills and Trusts are determined. The Surrogate is the title ...

A prospective donor should realize that, in order to obtain the tax benefits from a lifetime gift, he or she must make the gift irrevocably.

Although the charitable remainder trust offers considerable potential tax advantages that can reduce the effective cost of charitable giv...

The effect of spendthrift clauses may be eroding to different degrees in the various states.

The primary purpose of using an irrevocable life insurance trust is to exclude the life insurance policy proceeds from estate taxation in...

One of the basic purposes of trusts is protection. It may be the protection of a spouse, child, parent or dependent that is desired. It m...