Estate Planning

A value proposition worth considering.

A roundup of significant court cases.

How does the court weigh evidence on valuation discounts?

Guidelines for unravelling a taxing circumstance.

The SECURE Act eliminated stretch treatment for all inherited IRAs other than by eligible designated beneficiaries—a group which includes those that are disabled or chronically ill.

There are benefits, but beware of complexities and potential pitfalls.

How to guide the next generation to find a meaningful path of their own.

Martin M. Shenkman and Joy Matak explore options that might mollify growing grantor trust angst from continuing to bear the tax on trust income.

Charles A. Redd examines litigation in recent years that’s exposed a possible exception to the widely held belief that exercising a power of appointment isn’t a fiduciary act.

Sara Barba highlights proposed provisions for fiscal year 2024 that donors should be aware of.