Reflections regarding four significant topics the U.S. Treasury and IRS have released guidance on Anti-Clawback Regulations, Estate Tax Deductions, Portability Elections, and Section 7520.
When it comes to trust planning, ESBTs, and S Corps, sometimes you can do everything right and still be subject to California Entity Tax.
A discussion of the history of the 1944 Supreme Court case Korematsu v. United States and its relevance to present-day civil liberties.
A trust and estate expert advises extreme caution when using an e-will or electronic will. Understand why in this podcast.
How do you remove a trustee? A review of what to expect, the standard of proof, grounds and the role of equity court determinations.
One will or two? The impacts of forced heirship on assets in civil law jurisdictions and benefits of EU Succession Regulation in cross-border estate planning.
Author and Professor Christopher Schmidt reviews the history of critical Supreme Court civil rights and equality cases that everyone should know.
Estate experts answer parents' and families' questions about how 529 Plans work and what you need to keep in mind when saving for higher education.
Overstepping boundaries in asset protection exposes practitioners to civil, professional, misdemeanor, and even criminal RICO liabilities.
The conclusion of the 2022 Trachtman Memorial Lecture by Ron Aucutt, where he shares his wisdom and offers closing thoughts for estate counselors.