Real estate has been the fastest appreciating investment for many people during the past several years. With interest rates rising, however, recently there has been a softening of the real estate market in many parts of the country. Some...
There are many strategies that a professional advisor can use to help clients exit from planned gifts. All require a clear understanding of the partial interest rule. PARTIAL INTEREST The general rule is that a gift of a partial interest is not...
As Election Day 2006 approaches, state politicians increasingly set their sights on a familiar political enemy: taxes. While all taxes make popular targets, this year state estate taxes are attracting heightened attention. In her state-of-the...