The year 2012 was a very busy one for estate planners. With the looming expiration of the Bush-era tax cuts and the specter of rising transfer tax rates and lower exemptions, practitioners were focused on helping their clients plan their estates to properly take advantage of the expiring tax laws. However, 2012 was also a significant year for asset protection planners.  Virginia joined 12 other states in passing its version of self-settled trust legislation. Courts all over ...

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