Even without ascertainable beneficiaries in the agreement, this noncharitable purpose vehicle satisfied the definition in Treasury Regulations Section 301.7701-4

Tackling the negative bias

Collaborating with clients and their estate planning attorneys in the funding process will benefit both you and your clients

The Tax Court’s decision in Purdue delivered a late Christmas present to the estate-planning community

Hightower has made something of an art form out of the animated whiteboard drawing - using the technique in a few videos to help (literally) illustrate what they do. Its latest video takes the innocuous cartoon format and sharpens it into a d...

A recent Massachusetts case has important divorce planning lessons 

Sales that occur after decedent’s death may be relevant

Donald Trump is infamous for his willingness to litigate anything and everything, so it’s little surprise that he was involved in a dispute over his father's will, nor that it ultimately took an extreme turn. But in this case, he wasn...

New actions for advisors to consider in light of these developments