A new funding source—if the grantor has a healthy tolerance for risk

It could be an item of property having economic value

Getting right with the Lord

They relieve practitioners of certain onerous requirements and replace them with a more flexible standard of care

A seismic shift in estate planning

Aging and disease create unique challenges

Estate planners have long focused on minimizing their clients’ taxes, and that’s been a laudable objective. However, given the high federal estate tax applicable exclusion amount and portability, estate tax planning has become largely...

Four critical concerns to discuss with clients

New regulations may affect the valuation of many estates