An important policy debate is emerging in the United States concerning how the law of succession should change to encapsulate more fully modern American families. Changing family structures and new artificial reproductive technologies1 (ART) are...
In business succession and estate planning involving a closely held business, employee stock ownership plans (ESOPs) should be one of the prime planning alternatives considered. Unfortunately, they rarely are. That's probably because ESOPs are...
Babe Ruth's biographer, the sports writer Leigh Montville, has written that the famous baseball player's early years, spent mostly in an orphanage, are covered in a fog that settles over everything and will not leave.1 This description also fits...
Move this to the top of your to-do list: Call clients to arrange a digital audit so that together you can plan for all their passwords, online accounts and digital property
When a trust is to be the recipient of retirement plan assets and you want it to benefit from stretch-out, you're going to need to qualify that trust as a “see-through trust.”
When times are good, it's easy for everyone to work well together. But when money gets tight? During the lengthy recessions of the early 1980s and mid-1970s, tensions sometimes developed between two camps: wealth advisors and fundraisers...
