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Estate Planning under President Trump’s “One, Big, Beautiful Bill”

On May 22, 2025, the U.S. House of Representatives passed President Trump’s One, Big, Beautiful Bill.  The bill now awaits approval by the Senate.  One of the various goals of the bill is to extend the Tax Cuts and Jobs Act’s...more

House Approval May Point to Extension of TCJA

Starting January 1, 2026, many provisions of the 2017 Tax Cuts and Jobs Act (“TCJA”) are set to expire. Among the most significant provisions set to sunset is the increased estate and gift tax exemption, which currently...more

End of Year Gifting

With the end of the year quickly approaching, now is good time to ensure you make your annual exclusion gifts for the year to reduce your taxable estate.  For 2024, an individual can give $18,000 (and a married couple...more

New Savings Opportunity – Converting a 529 Plan to Roth IRA

Recent changes implemented by Secure Act 2.0 provide a powerful retirement opportunity. Starting in 2024, Congress changed the way that 529 accounts work....more

Beware of Company-Owned Life Insurance - Connelly v. United States

On June 6, 2024, the Supreme Court unanimously decided the case of Connelly v. United States, which concerned the valuation of a business with company-owned life insurance. In this case, two brothers were the sole...more

Transfer on Death Deeds Adopted by New York

Avoiding probate is often an important goal for many estate planning clients.  Probate is the court-supervised process of administering a deceased person’s estate and transferring their property at death pursuant to the terms...more

Wealth Transfer Opportunities with Devalued Assets

The COVID-19 pandemic continues to have far-reaching effects which are expected to be felt for months to come, if not longer. The economy has been hit hard and the stock market has seen a dramatic reduction in value. ...more

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