Estate Planning

Proposed IRS guidance would likely accelerate inherited IRA distributions for some beneficiaries.

What direct recognition is and what it’s not.

A comprehensive guide to critical issues and potential pitfalls.

Client’s age, investment time horizon, the value of assets being converted and current and future tax brackets are among the factors to consider.

Four recommendations to help avoid potential pitfalls.

A roadmap for when clients look at their estate plans and ask themselves “what am I doing, and why am I doing it?”

What should fiduciaries do to protect themselves when faced with uncertainty regarding the tax consequences of this technique?

Technology is adding another layer of complexity to the planning process.

There's trouble ahead for certain irrevocable life insurance trusts.

Suggested provisions to avoid the IRC Section 2041 inclusion issue.