Educational Alerts
TRA 2010 Creates Opportunity for New Planning Strategy – The FlexTrust
The question of whether to fund a credit shelter trust has long been a central question in estate planning. With the new tax law and....
Double Disclaimer Saves Millions in Estate and GST Tax
This month’s Alert examines how effective use of disclaimers can save millions in taxes. The Alert examines a ruling request presented to the IRS involving....
Annuity Maximization
This Alert examines how a tax-deferred annuity may not be the best solution for senior clients. It demonstrates how a single premium immediate annuity, or....
Elizabeth Taylor’s Estate Could Exceed $1 Billion – Much of It Could Benefit AIDS Charities
Elizabeth Taylor died recently with a $1 billion estate. This month’s Alert focuses on her estate, her philanthropy, and various advanced estate planning techniques with....
Creditor Protection Extended to Inherited IRAs by More Courts
IRAs and Qualified Plans are an increasing portion of our clients’ wealth. The advantages of the income tax deferral are well-known. This month’s Alert looks....
Doing It Yourself Can Sometimes Lead to Disaster
Nowadays, a growing number of consumers attempt to prepare estate planning and other documents of legal significance without professional assistance. These do-it-yourselfers are penny-wise and....
2012 Budget Proposal Includes Permanent Estate and Gift Tax Reforms
This month’s Alert examines the Obama Administration’s 2012 budget proposal and how it might affect estate, gift, GST, and income taxes. Further, the Alert looks....
Failure to Review Estate Plans Periodically Can Lead to Unintended Consequences
The estate tax law is a moving target, both at the federal and state level. This month’s Alert examines a case which illustrates how the....
A “Do-It-Yourself” Mystery: The Case of the Neighbor Girl and the Well-Meaning Widow
Clients occasionally attempt do-it-yourself estate planning. Sometimes they use software assistance, borrow from others’ documents, or amend their professionally prepared documents themselves. This month’s Alert....
IRS Issues Instructions for Estate Tax Returns for Decedents Dying in 2011 and 2012
This month's Alert examines the IRS’ recent release of instructions regarding how to ensure portability of the applicable exclusion amount at the death of the....
