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One Big Beautiful Bill and Three Key Planning Notes

Last week, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). At nearly 900 pages in length, OBBBA’s size lives up to its name by enacting sweeping changes to estate and gift taxes, income taxes,...more

Going Once, Going Twice…(but who’s it going to? And what’s it worth?)

Host Warren K. Racusin, Chair of Lowenstein's Trusts & Estates practice, invites Meghan M. Federman and Joanne Mournet, President at DOYLE Auctioneers & Appraisers, to cover how estate planning for art and valuables differs...more

Can’t Kick the Can Any More—How the Expiring Tax Cuts Could Affect You

On this episode of “Splitting Heirs,” partner Warren K. Racusin, Chair of Lowenstein’s Trusts & Estates practice, invites Beth Shapiro Kaufman, Lowenstein Sandler partner and National Chair of the Private Client Services...more

The Sad Case of Lovey and Hubby (Part 2)

On this episode of “Splitting Heirs,” Warren K. Racusin welcomes back Sharon L. Klein, President of Family Wealth for the Eastern US Region of Wilmington Trust Company and member of the Estate Planning Hall of Fame, to...more

Estate Planning for Real Estate Portfolios: Protecting Your Assets

Today on Terra Firma: Conversations on Commercial Real Estate, hosts Stacey Tyler and Stephen Tanico are joined by Lowenstein Trusts & Estates partner and fellow podcaster Warren Racusin to discuss real estate in the context...more

Home Is Where the Heart Is (and where the IRS will try to find you): Thinking of Living Abroad? Even ExPats May Have to Pay U.S....

Unlike most countries in the world, if you are a citizen or resident of the United States, the government gets to tax all of your worldwide income, regardless of where it's earned or where you live. And if the IRS decides...more

The Renoir Spelling Bee [Audio]

On this episode of “Splitting Heirs,” Warren K. Racusin is joined by Tracy A. Snow, counsel in Lowenstein’s Trusts & Estates practice, and Richard Schmalbeck, Professor of Law at Duke University, to explain the how, what and...more

House Tax Proposal Would Restrict Grantor Trust Planning: What You Need To Know Now

On September 13, the House Ways & Means Committee proposed new tax provisions as part of the Build Back Better Act. The proposal includes many substantial tax changes that would affect personal income tax and business tax...more

Estate, Gift, and Income Tax Planning in the Time of COVID-19

First, and most important, we are thinking of all of our clients and friends and hoping everyone is safe and healthy at this challenging time. We have heard the following statement frequently of late: “Never let a crisis...more

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