News & Analysis as of September 7, 2025

Individual Retirement Account (IRA)

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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 -

One Big Beautiful Bill Act: An Overview of Tax Impacts for Individuals

Greenbaum, Rowe, Smith & Davis LLP on 9/2/2025

The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025. The legislation contains a multitude of changes to the tax law that may affect an individual’s personal income, estate, and gift taxes. This Alert...more

5 Reasons You Shouldn’t Wait to Make a Will

Bowditch & Dewey on 8/12/2025

August is National Make-A-Will Month, a timely reminder to create or update your will. Whether you’re establishing a career, raising a family, or accumulating assets, having a will in place ensures your loved ones are...more

[Webinar] Planning for Retirement Accounts that Outgrow Retirement - August 19th, 9:00 am PT

Lathrop GPM on 8/7/2025

Lathrop GPM attorneys Allie Itami and Sara Hire will walk through key legal and tax considerations that arise when retirement accounts grow beyond personal retirement needs. From alternative investments to estate tax...more

Estate Planning in Uncertain Times

Troutman Pepper Locke on 7/8/2025

"God, grant me the serenity to accept the things I cannot change, courage to change the things I can, and wisdom to know the difference."- The Serenity Prayer- The first 100 days of President Trump’s administration have been...more

Equal Shares, Unequal Outcomes: Estate Planning Strategies for Parents and their Qualified Retirement Accounts

Offit Kurman on 1/23/2025

Typically, a parent wishes to treat their children equally in their estate plan and presumes they will achieve this goal by dividing all their assets into equal shares upon their death. Accordingly, they will designate their...more

Year-End Estate Planning for 2023

Seyfarth Shaw LLP on 11/30/2023

A strong stock market and “soft landing” have generated significant wealth this year. The gift tax, estate tax and generation-skipping transfer tax are all imposed on the fair market value of assets at the time of transfer....more

Impact of House Ways and Means Tax Proposals for Trusts, Estates, and Retirement Accounts

Bowditch & Dewey on 9/29/2021

In this second blog post on the House Ways and Means Tax proposals, we address the proposed changes that will affect the taxation of trusts, estates, and retirement plans. As we discussed, on September 13, 2021, the...more

House Democrats Propose Estate and Gift Tax Law Changes: Important Estate Planning Implications

Verrill on 9/29/2021

What you need to know: On September 13, 2021, the House Ways and Means Committee released its proposed tax plan to fund President Biden’s $3.5 trillion “Build Back Better” social and economic spending package. If enacted as...more

Proposed Tax Law Changes Impacting Estate and Gift Taxes

Pullman & Comley, LLC on 9/23/2021

As many people are aware, Congress is considering changes to the federal tax code to support President Biden’s Build Back Better spending plan. As of this writing, on September 22, 2021, no bill has been enacted....more

Maximizing End-of-Year Charitable Giving

Bowditch & Dewey on 11/25/2020

As the holiday season approaches, people are thinking about giving to charitable organizations. As a donor, you can be both philanthropic and tax-efficient in your charitable giving. Estate Planning - One way to give is...more

2020 Tax Planning: Techniques that May Not Exist in 2021

Coblentz Patch Duffy & Bass on 9/4/2020

Major tax reform discussions are ongoing in Washington and Sacramento while everyone at home is busy navigating the pandemic. Many commentators are predicting that budgetary pressures resulting from the COVID-19 stimulus...more

Estate Planning Essentials: Year End Charitable Giving Technique – IRA Qualified Charitable Distributions

Chambliss, Bahner & Stophel, P.C. on 12/9/2019

The changes enacted under the Tax Cuts and Jobs Act of 2017 have made qualified charitable distributions (QCD) from individual retirement accounts (IRAs) particularly attractive to taxpayers. A QCD is a direct transfer...more

“Untying the Knot”: Practical Considerations for the Newly Divorced

Cozen O'Connor on 7/8/2019

I was asked recently by a financial advisor in New York, to review and comment on a chart he had put together which was designed to help newly-divorced people in get back on their feet. The draft document I received covered...more

2019 Estate and Tax Planning Newsletter

Blank Rome LLP on 1/9/2019

Blank Rome’s annual estate and tax planning newsletter addresses estate planning concepts and techniques that should be considered in 2019 by our clients and friends. 1. Transfer Taxes. The major changes made in 2010 in...more

2018 Year-End Estate Planning Update

Verrill on 12/4/2018

Federal Transfer Taxes - The Internal Revenue Service has announced the annual inflation adjustments for the 2019 tax year... Federal unified gift and estate tax exclusion increasing to $11,400,000: As of January 1,...more

Personal Planning Strategies - December 2018

Proskauer Rose LLP on 11/29/2018

Estate, Gift and GST Tax Update - What This Means for Your Current Will, Revocable Trust and Estate Plan - The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer...more

Wealth Management Update - July 2018

Proskauer Rose LLP on 7/6/2018

July Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-family Loans and Split Interest Charitable Trusts (Rev. Rul. 2018-16) - The July § 7520 rate for use with estate planning techniques such as CRTs,...more

Estate Planning Newsletter - December 2016

Hinshaw & Culbertson LLP on 12/23/2016

Hinshaw’s Estate Planning Newsletter includes reports on opportunities and challenges that may impact your estate plan. This publication is designed to keep our clients and friends aware of certain opportunities and...more

2016 Year-End Estate Planning Advisory

Katten Muchin Rosenman LLP on 11/22/2016

In 2016, we continued to experience a period of relative stability in our federal transfer tax system and have been able to plan without expecting imminent significant changes to the system. Under the American Taxpayer Relief...more

All Assets Are Not Created Equal When It Comes to IRA Rollovers (PLR 201547010)

BCLP on 6/21/2016

When the taxpayer in PLR 201547010 decided to invest his IRA assets in a partnership, he forgot to check whether his IRA provider was able to hold an interest in a partnership as an investment in the IRAs for which it served...more

Estate Planning Pitfall: Your IRA owns real estate

Adler Pollock & Sheehan P.C. on 6/17/2015

Most people invest their IRA funds in stocks, bonds and mutual funds. But others may opt for nontraditional investments, such as real estate, in the hope of boosting their returns. As this article details, when choosing to...more

Alert: Estate Planning - January 2013

Pullman & Comley, LLC on 2/5/2013

For the first time in more than a decade, clients and advisors can plan their estates with a significant degree of certainty. The new tax law passed by Congress on January 1, 2013 and signed into law by President Obama...more

Estate Planning After the Fiscal Cliff Deal

Katten Muchin Rosenman LLP on 1/17/2013

Now that a deal averting the fiscal cliff has finally been reached, many of the tax and planning issues that have been mired in uncertainty for the past two years (and even longer in some cases) may be resolved. Numerous tax...more

Significant Estate Planning Developments in 2013

Foley & Lardner LLP on 1/10/2013

The American Taxpayer Relief Act of 2012 (Act) was enacted on January 2, 2013....more

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