Estate Planning

Stephanie Emrick, attorney at Scruggs, Carmichael & Wershow, P.A. in Gainesville, Fla.

Thomas Simmons, professor, University of South Dakota Knudson School of Law in Vermillion, S.D.

Grayson M.P. McCough, the Gerald Sohn professor of law at the University of Florida in Gainesville, Fla.

The newly created non-required distribution period may negatively impact a trust’s current income beneficiary’s entitlement to all the trust’s net income.

Steps to make transfer of assets more efficient and with less wasted cost and time.

What to expect beginning in 2022.

When beneficiaries include charities, meeting the required minimum distribution rules can get complicated.

Identify clients who are affected by the changes, and determine how best to implement estate-planning strategies.

Structure drives the valuation.

Proactively reassess boilerplate language.