Estate Planning

Courts around the country take different views.

Al W. King III discusses the use of private placement life insurance trusts as a strategy to lessen the burden of President Biden’s proposed higher federal and state income and capital gains taxes.

Christopher P. Woehrle examines a recent unsuccessful challenge to a commercially sponsored donor-advised fund.

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

Help donors achieve greater strategic clarity and impact.

Why not both?

Failure to report foreign trust distribution results in double penalty.

It’s time to reexamine their favorable tax treatment.

Help clients by keeping holistic focus in mind.

Courts have ruled funding pooled special needs trusts after age 65 is not an uncompensated transfer.