Estate Planning

As 2015 approaches, estate planning and wealth transfer should be top of mind, especially for your high-net worth and ultra-high net worth clients. According to the 2013 U.S. Trust, Insights on Wealth and Worth, there are nearly two million high...

If there’s no shift of beneficial interests to an individual in a lower generation and no additions to the trust post-merger, no GST tax is due

A case study helps determine a plan of action for clients

Trust settlors face an array of decisions, some with deadlines as early as year-end

Overcoming unwarranted fears of the Shark (Fin CLAT)

What happens when a stockholder with earnings and profits wants to sell his stock?

When is enough, enough?

• Recapitalization of family company caused taxable gift under IRC Section 2701—In Chief Counsel Advice 201442053, the Internal Revenue Service ruled that Internal Revenue Code Section 2701 applied to a recapitalization of a family...