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Recent North Carolina legislation addresses the electronic storage of attested written wills. Although electronic wills themselves are not yet fully authorized under North Carolina law, these recent statutory changes allow a...more
As millions of people are under mandatory or voluntary restrictions limiting their in-person interactions with others in order to reduce the spread of COVID-19 and are dependent more than ever on remote technology and virtual...more
August Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The August ยง 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more