For the past several years, estate planners have been in a bit of a tizzy. Starting with the gradual increase in the estate and gift tax exemption amounts during the second Bush administration and continuing in more recent years when...
Even without ascertainable beneficiaries in the agreement, this noncharitable purpose vehicle satisfied the definition in Treasury Regulations Section 301.7701-4
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...
