A T&E expert offers an overview of the SECURE Act and what has changed once enacted with retirement account planning and trust beneficiaries.
Trust and estates experts discuss recent IRS Chief Counsel Advice’s impact on difficult to value assets in Grantor Retained Annuity Trusts (GRAT).
A trust and estate expert explains the complexities and ins and outs of IRS Code Section 678, BDIT, and BDOT.
Does infidelity void a premarital agreement? A law professor discusses adultery provisions, infidelity clauses, and no-fault divorce as public policy.
An explanation and examples of spousal support in premarital agreements, especially helpful in states that litigate fault in divorce and tie it to alimony.
ABA RPTE Law Journal author offers an overview on his new article “Conflicts of Laws and the Transitivity of the Relation-Back of Special Powers of Appointment.”
Litigation can be costly. Understand the special considerations attorneys should be aware of when reviewing trust accounting to avoid litigation.
A review of the rules, probate and estate administration exceptions to avoid issues regarding self-dealing transactions between a foundation and a donor.
An overview of non-fungible tokens, NFT, for estate planning professionals including creation, management, and protection.
A review of changes to Tennessee trust laws that make the state a desirable trust jurisdiction, streamlined trust statutes, and made it difficult for creditors.