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Estate Planning

Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the... more +
Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process.  less -
Conyers

Green and Charitable Legacies: Making a Meaningful Impact Through Your Will

Conyers on

As environmental challenges and social responsibility become increasingly prominent, many individuals are choosing to align their estate planning with their personal values. One of the most powerful ways to do this is by...more

IR Global

Protecting Assets and Preserving Privacy: High Net Worth Individuals and Families in Arizona

IR Global on

Disputes when substantial assets are potentially involved often require a different level of care. In Arizona, where many individuals and families hold extensive real estate portfolios, operate successful businesses, relocate...more

Katten Muchin Rosenman LLP

Tax Provision Changes: How the OBBBA Impacts Individuals, Businesses and Estate Planning

Katten Muchin Rosenman LLP on

The One Big Beautiful Bill Act (the OBBBA), Pub. L. No. 119-21, was enacted July 4, 2025. The OBBBA makes numerous changes to the United States Internal Revenue Code of 1986 (the Code)....more

Levenfeld Pearlstein, LLC

Establishing Your Financial Presence Outside the United States: A Strategic Guide

Levenfeld Pearlstein, LLC on

High-net-worth individuals and families contemplating diversifying their wealth beyond U.S. borders, also known as outbound wealth planning, may be motivated by concerns about domestic political developments, economic policy...more

Blank Rome LLP

Qualified Small Business Stock in Tax and Estate Planning

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Stock qualifying under Section 1202 of the Internal Revenue Code of 1986, as amended (the “Code”), as Qualified Small Business Stock (“QSBS”) allows eligible non-corporate taxpayers to potentially exclude a portion or all of...more

Charles E. Rounds, Jr. - Suffolk University...

Settlors of trust terms of which were affected by a mistake of law unsuccessfully brought a Uniform Trust Code §412 petition to...

Charles E. Rounds, Jr. - Suffolk University... on

This posting is about In Matter of Peterson Family Irrevocable Trust, 333 A.3d 453 (Penn. Super. 2025) and the general unawareness that apparently prevailed in the litigation of a relevant and critical provision of...more

Offit Kurman

Trust Protectors – Should You Have One?

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When creating a trust, determining who you want to serve as trustee(s) and benefit from the trust as beneficiaries are decisions that need to be made for every trust. The role of “trust protector” may not be as commonly known...more

Winstead PC

Court Holds That Step Children Did Not Owe Informal Fiduciary Duties To Their Step Father And There Was No Formal Fiduciary...

Winstead PC on

In In re In the Est. of Booth, Bill and Doris were married in 1991 and had separate and joint accounts, No. 02-24-00056-CV, 2025 Tex. App. LEXIS 2666 (Tex. App.—Fort Worth April 17, 2025, no pet.)....more

Jaburg Wilk

August is National Make-A-Will Month

Jaburg Wilk on

Every August, National Make-A-Will Month serves as a reminder of something most people would like to avoid. Planning for the end of life. Creating a will isn’t about dwelling on death. It is about taking control, protecting...more

Morgan Lewis

Estate Tax Alert: New $15 Million Federal Exemption Becomes Law

Morgan Lewis on

Due to the One Big Beautiful Bill Act, the federal estate tax exemption will increase to a new, “permanent” $15 million exemption as of January 1, 2026. At the end of 2025, the historically high gift, estate, and...more

DarrowEverett LLP

The New QSBS Landscape: Estate Planning & Corporate Strategies

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On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA” or “the Act”) became law and ushered in the most significant changes to the Qualified Small Business Stock (“QSBS”) regime in more than a decade. These changes—codified...more

Allen Barron, Inc.

When to Use an Irrevocable Trust in Your Estate Plan

Allen Barron, Inc. on

What is an irrevocable trust? It is important to know when to use an irrevocable trust as part of your estate plan. What is the difference between an irrevocable trust and a revocable trust?...more

Hone Maxwell

Stacking QSBS: Using Trusts to Maximize the §1202 Exclusion

Hone Maxwell on

The Section 1202 exclusion is one of the most valuable tax planning tools available to U.S. business owners and investors. It allows a non-corporate taxpayer (e.g., an individual or trust) to eliminate federal capital gains...more

Lowndes

Divorce After 50: What Gray Divorce Means for You

Lowndes on

What happens when a marriage ends after 20, 30, or even 40 years? For couples over 50 with substantial assets, divorce isn’t just about separating lives. It’s about untangling decades of shared finances, business...more

Warner Norcross + Judd

Navigating a Loved One’s Digital Life After They Pass

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We all expect to feel grief and sadness after the loss of a loved one. What many people don’t anticipate is the sudden burden of administrative tasks that follow death, from bills to be paid and accounts to be closed. In the...more

Offit Kurman

Planning and Parting Wisdom to Consider for Your College-Bound Children

Offit Kurman on

Sending a child off to college is a major milestone — one filled with pride, excitement, and, in my case, a little anxiety. Two years ago, I sent my eldest to Europe for her university experience and, while my second is...more

Pierce Atwood LLP

The One Big Beautiful Bill Act and Estate Planning: What You Need to Know

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The One Big Beautiful Bill Act (“OBBBA” or the “Act”), signed into law on July 4, 2025, made permanent changes to federal estate, gift and generation-skipping transfer (GST) taxes...more

Allen Barron, Inc.

Estate Planning for a Blended Famil

Allen Barron, Inc. on

What are the essential elements of estate planning for a blended family here in San Diego or across California? According to the U.S. Census Bureau, almost 1 in 5 households in the United States involves a subsequent...more

Stark & Stark

When Executors Go Too Far: What to Do About Fiduciary Misconduct in Pennsylvania Estates

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Executors play a crucial role in managing and distributing an estate according to the wishes outlined in a will. But what happens when an executor steps outside their duties or abuses their power?...more

Walkers

Your comprehensive guide to appointing an executor

Walkers on

What you need to know before appointing an executor under your Will - Appointing the right executor is one of the most important decisions when preparing a Will. Executors play a central role in the administration of an...more

Seyfarth Shaw LLP

Gone But Not Forgotten: How to Handle Final Pay and Benefits When an Employee Passes Away

Seyfarth Shaw LLP on

Let’s face it—no one wants to think about what happens when an employee dies. It’s a deeply human moment, and yet, somewhere between the condolences and the memorial service, someone in Human Resources is quietly asking: “So…...more

Kohrman Jackson & Krantz LLP

PART 4: One Big Beautiful Bill Act – Impact on Charitable Giving and Estate Planning

Kohrman Jackson & Krantz LLP on

Signed into law on July 4, 2025, the OBBBA permanently extends many provisions from the 2017 Tax Cuts and Jobs Act while introducing new rules for charitable giving and increasing estate and gift tax thresholds starting...more

Offit Kurman

Obergefell in Question: Estate Planning Risks for Same-Sex Spouses

Offit Kurman on

On August 11, 2025, the United States Supreme Court was asked to reconsider Obergefell v. Hodges, the 2015 decision that federally guaranteed marriage equality for all couples. This new case involves the four-times married...more

Conyers

Succession Planning Using Cascading Share Classes in a BVI Company

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Whilst many individuals (collectively, the “Individuals”, each an “Individual”) are aware of the importance of succession planning to preserve continuity and stability in the transfer of assets upon death, such planning is...more

Stotler Hayes Group, LLC

Long-Term Care Insurance and Medicaid

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The demographic shift toward an aging population has thrust the coordination of long-term care insurance and Medicaid benefits into the spotlight of elder law practice. For practitioners advising individuals on long-term care...more

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