Estate Planning

Terms of proposed incomplete non-grantor trust approved

No document can handle every potential situation

The 2012 American Taxpayer Relief Act may simplify planning for some couples, but with more options, also make it more complex

Tax Court ruling underscores need for objective valuation

Karen J. Sneddon, associate professor of law at Mercer Law School in Macon, Ga.

Jamie Patrick Hopkins, assistant professor of taxation at The American College in Bryn Mawr, Pa. & Ilya A. Lipin, graduate fellow at Villanova University-School of Business in Villanova, Pa.

DeAnna R. Beckner, student at Indiana University Robert H. McKinney School of Law in Indianapolis, Angelique Devaux, French licensed attorney (Diplômée Notaire), LL.M American Law (Indiana University Robert H. McKinney School of Law) & Margaret...

Jonathan J. Ossip, law student at New York University School of Law in New York City

Reid Kress Weisbord, vice dean and associate professor of law at Rutgers Law School in Newark, N.J.

Factors to consider when advising a surviving spouse on portability