Wealth Planning

If you work at one of the big national firms, we want to hear from you. We are now surveying our wirehouse readers for our 18th Annual Broker Report Cards.

Partnership restrictions disregarded under IRC Section 2703. Estate-planning lawyers are buzzing about the Tax Court's recent decision on family limited partnerships, H. Holman, Jr., 130 TC 12 (May 27, 2008), because the court ignored commonly...

Partnership restrictions disregarded under IRC Section 2703. Estate-planning lawyers are buzzing about the Tax Court's recent decision on family limited partnerships, H. Holman, Jr., 130 TC 12 (May 27, 2008), because the court ignored commonly...

With the Internal Revenue Service on the verge of issuing final regulations, more than 17 professional organizations and legal commentators have taken a stand in the ongoing debate on the extent to which trusts and estates can deduct certain costs...

In an effort to provide uniformity and certainty in the valuation of claims for estate tax purposes, the Department of Treasury issued proposed regulations on April 23, 2007, to clarify that post-death events are to be considered in valuing...

The mere words asset protection make some lawyers wince.1 They think asset protection is dirty and those engaged in it are the ambulance chasers of the estate-planning bar. Of course, we all should turn our noses up at lawyers who tightrope walk...

Think back to a time long, long ago, before the adequate disclosure rules of 1997, before the changes in the generation-skipping transfer (GST) tax deemed allocation rules of 2001. It was a simpler time. At tax preparation firms all across the...

There's a little book of 84-pages now out in paperback, The Time is Now: Choose Your Trustee Wisely by Michele Moore, that is a user-friendly guide to fiduciary appointments and could be very useful in a client introduction packet. The Time is Now...

Independent b/ds, with razor-thin operating margins, need to grow to remain profitable. Yet they must also maintain that small company feel. NEXT Financial Group walks the razor’s edge.