Inspiration from a true story

One strategy to avoid eroding the value of annual distributions and property within a trust

Looking beyond estate taxes

These strategies still have a place using a new paradigm

Mikel v. Commissioner highlights the consequences of trust disputes

Help families achieve a diversity of shared goals

The development and use of directed trusts have increased in recent years. Although the concept of a directed trust isn’t new, states have only recently begun setting the statutory framework for the powers, duties and potential liability of...

In recent years, there’s been a great deal of attention and press devoted to the charitable individual retirement account rollover. Now we have it, now we don’t. The future of this tax measure is a constant source of speculation...

A core concept in estate planning is gifting or selling those assets with the greatest growth potential

Rethinking estate planning for family businesses