Estate Planning

Know the different tax rules for U.S. and foreign persons to avoid unnecessary taxation

Changes made to programs designed to stop offshore tax evasion

Families need to consider a structure for property of non-financial value

Florida courts differ on issue of filing of late claims by reasonably ascertainable creditors

General references and specific links to web-based practice help

Art lawyers, fine art appraisers, business appraisers, estate planners as well as art collectors and museums have a meaningful stake in this precedent or precedents being made.

Does it rise to the level of a general POA and become includible in a gross estate?

A will and estate plan specifies the distribution of assets; more complex succession planning may include trusts and other structures to be passed to subsequent generations.  But what about memories, ideas about mistakes to be avoided after...

One term, several meanings

On May 9, 2014, the Internal Revenue Service published final regulations under Internal Revenue Code Section 67 that provide definitive guidance on which costs incurred by estates and non-grantor trusts are subject to the 2 percent floor on...