For information about Conrad Teitell’s publications and lectures visit:taxwisegiving.com. For information about Cummings & Lockwood visit:cl-law.com.
“Rommel you magnificent bastard, I read your book,” General ...
Self-canceling installment notes (SCINs) are often discussed, but rarely used by our clients, until now. A SCIN involves the sale of an asset (for example, a business interest or stock), typically to the seller's family members, in exchange...
Many clients are planning to make large gifts before the end of 2012, to take advantage of what may be a fleeting opportunity to do so without incurring any gift tax. The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of...
While federal law remains in flux on numerous fronts, there's been a flurry of state-level developments on a number of topics. Here's an overview of some key estate-planning issues that states were focused on as we went to press. Same-Sex...
As financial advisors, attorneys, CPAs and estate planning practitioners, we know that the keys to a successful financial future are setting goals and planning. In fact, our businesses depend on guiding individuals and families to help them create...
As clients, attorneys and advisors were just getting comfortable with the beneficiary defective inheritor's trust (BDIT), certain practitioners have attempted to extend its use and structure. Many of these attempted extensions, referred to in...
