The U.S. Supreme Court recently released two decisions concerning same-sex marriages. This alert examines the landscape of same-sex marriage and estate planning for LGBTQ couples in light of Windsor and Petty.
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.
This month’s Alert examines two high-profile cases which illustrate the importance of naming guardians for minor children.
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.
This month’s Alert discusses how the “fiscal cliff” legislation impacts your clients’ estate plans.