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Missouri Irrevocable Trusts Are Now State Tax-Free (Almost)

On August 28, 2025, Missouri House Bill 754 (HB 754), which was signed by Governor Mike Kehoe on July 10, 2025, will become law, introducing a pivotal change to the state’s tax code concerning non-grantor resident trusts. ...more

Understanding Key Differences Between Guardians and Special Needs Trustees

Individuals with a disability or special needs (hereafter, the “individual”) frequently have a team of people providing them the care and assistance they require. For families managing this care team, there is an...more

Special Needs Planning: Special Needs Trusts and ABLE Accounts

Estate planning can be a daunting task for individuals and families. The stakes can be high. The decisions are often numerous. Family dynamics frequently come into play. However, for those living with special needs or those...more

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