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Dynasty Trust Revocable Trusts

Lathrop GPM

Important New Changes to Minnesota Estate and Trust Codes Coming August 1

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The 2025 Minnesota legislative session produced several changes to Minnesota’s estate and trust codes, with most of the new laws taking effect on August 1. Many of the changes create important new planning opportunities for...more

Rivkin Radler LLP

Gift Transfers: Not on the Congressional Agenda, But Still in the Crosshairs of the IRS

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Same old in D.C.- On Monday, November 15, the President will sign into law the approximately $1 trillion Infrastructure Investment and Jobs Act that was finally passed by Congress when the House approved the Senate’s...more

Rivkin Radler LLP

The Biden Administration’s Revenue Proposals For Fiscal Year 2022: Tax Increases And Forced Recognition Of Capital Gains

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Extra, Extra!- Last Friday afternoon, as millions of unsuspecting Americans prepared for the long Memorial Day weekend – for many, perhaps, their first mask-less holiday celebration in almost 15 months – the Biden...more

Baker Donelson

Tax Court Affirms Use of Intergenerational Split-Dollar Arrangements

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The Tax Court, in its decision earlier this month in Estate of Morrissette, examined intergenerational split-dollar arrangements between a mother's revocable trust and three irrevocable dynasty trusts, one established for...more

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