Note From The Editor: January 2015Note From The Editor: January 2015
As our editorial advisory board committee chairs indicate in their year-in-review columns, there were some important court cases decided in 2014 that apply broadly to different areas of estate planning. For example, in Clark v. Rameker, the U.S. Supreme Court held that the bankruptcy estate of Heidi Heffron-Clark couldn’t exclude the individual retirement account she inherited from her mother. This ruling not only has implications for retirement planning (see “Watershed Year,” by Michael J. Jones, p. 36) but also affects asset protection (see “Another Notable Year for Asset Protection,” by Gideon Rothschild, p. 8). Members of our advisory board also discuss a Fifth Circuit decision regarding how to value, for estate tax purposes, fractio...
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