Estate Planning

Clients should be able to take proactive steps without worrying about retroactive provisions.

Logically grouping and organizing the assets is key.

The act proposes some tectonic shifts that would greatly impact high-net-worth clients.

An interesting application of New York's little-referenced “place of celebration rule.”

A few best practices to ensure that substance abuse provisions, or other “bad behavior” monitoring, in a trust agreement will have the best possible real world application.

The deal will force multinational companies to pay more taxes.

A summary of the key provisions of which advisors should be aware.

A deep dive into the recently released tax court opinion on the King of Pop’s assets.

The opinion may serve as a helpful guide for valuing the right of publicity and copyrights for tax purposes.