An LLC can provide many benefits

Help your client achieve a better result

A practitioner’s checklist for clients near death

The American Taxpayer Relief Act of 2012 (ATRA), effective Jan. 1, 2013, subtlety emerging into our estate-planning life much the same way the iPhone has subtlety reduced our available free time, has had major impact on our practice as estate...

In my last column, “Beginning With The End in Mind: Clearing Barriers to a Successful Business Succession Plan,” which appeared in the April 2016 issue (p. 9), I examined the planning challenges of gifting S corporation stock to...

Client and prospect meetings need to include a review of the estate plan: Does it still work as expected? Is the trust funded? Have beneficiary designations been completed? Did any laws change? Have family or finances changed? How old are the...

• Tax Court allows Internal Revenue Service to attach (but not foreclose) a federal tax lien to beneficiary’s right to money held in a discretionary support trust—In Nancy K. Duckett v. Dennis M. Enomoto, et al., No. CV-14-01771...

(Bloomberg) -- Cash is the most common graduation gift, according to a new survey by the National Retail Federation...