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Trusts Estate Tax

Levenfeld Pearlstein, LLC

Securing Your Legacy: Essential Estate and Succession Planning for Family Life Insurance Businesses

Experienced trusts and estates attorneys consistently observe how proper planning can mean the difference between a thriving legacy and a fragmented enterprise. For family-owned life insurance businesses, the stakes are...more

Husch Blackwell LLP

Estate Planning and Other Tax Strategies under the One Big Beautiful Bill Act

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President Donald Trump signed the One Big Beautiful Bill Act (OBBBA) into law on July 4, 2025. The OBBBA represents a significant overhaul of the U.S. tax system, making permanent many provisions of the 2017 Tax Cuts and Jobs...more

Lowenstein Sandler LLP

One Big Beautiful Bill and Three Key Planning Notes

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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

Williams Mullen

Implications of the One Big Beautiful Bill Act on the Basic Exclusion Amount and GST Exemption

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By way of background, in 2012, the basic exclusion amount and GST exemption were permanently increased to $5 million, with that amount indexed for inflation. The 2017 Tax Cuts and Jobs Act (TCJA), temporarily increased the...more

Tannenbaum Helpern Syracuse & Hirschtritt LLP

Unpacking the One Big Beautiful Bill: What Changes Are Required to Optimize Your Estate Plan?

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (“OBBBA”) into law. The OBBBA is the tax and budget reconciliation package for the current 2025 fiscal year through 2034. While the bill focuses primarily...more

Tannenbaum Helpern Syracuse & Hirschtritt LLP

Estate Planning and Estate Administrations During Economic Downturns

In uncertain economic times, many individuals are concerned about the value of their investments, and for good reason. When the stock market dips or real estate prices fall, the effect isn’t just felt in personal investment...more

Troutman Pepper Locke

Estate Planning in Uncertain Times

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"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

Mandelbaum Barrett PC

Legacy Lesson: Will or Trust? Estate Planning for Single Parents

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In this episode of Legacy Lessons, Shawn R. McClelland, Partner in our Tax, Trusts, and Estates Practice Group, walks us through one of the most common estate planning questions families face: Should I create a will, or do I...more

Warner Norcross + Judd

The Powers and Perils of Intrafamily Loans

It is not uncommon for family members to lend a helping hand to one another through intrafamily loans. While loans can benefit family borrowers who may not qualify for a traditional loan or who need flexible payment...more

Mandelbaum Barrett PC

The High Cost of Delay: Why Ultra-High-Net-Worth Families Must Act Now on Estate and Asset Protection

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For ultra-high-net-worth individuals (UHNWIs) whose estates far exceed the 2025 federal lifetime exemption of $13.99 million per person, the stakes for estate and asset protection planning have never been higher-or more...more

Fleurinord Law PLLC

From Purple Reign to Probate Pain: Lessons from Prince’s $156 Million Estate Planning Mistake

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The Purple Reign… in Chaos: Netflix, Secrets, and the Fight Over Prince's Legacy...more

Katten Muchin Rosenman LLP

Evolving Estate Planning for Family Business Owners: Adapting to Life Stages and Growth

On April 30, 2025, Katten hosted Loyola University Chicago's Family Business Center for the "Family Business Through a Legal Lens" program. Private Wealth Partner Adam Damerow and Loyola University Chicago School of Law...more

Rivkin Radler LLP

Terminating a Trust? Don’t Forget to Consider This Tax Issue

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Every conveyance of property or of an interest in property from one person to another is prompted, or at least influenced, by economic considerations. The parties to the transaction may swap properties, or one party may...more

Lowenstein Sandler LLP

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

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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

Bilzin Sumberg

Preparation of the "Sunset" and Estate Planning in an Uncertain Economic Climate for High Net Worth Families

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The recent volatility in the stock market, ongoing trade wars, and talks of further increases to the federal debt ceiling have intensified concerns in recent months around economic uncertainty and the risk of recession. ...more

Tonkon Torp LLP

Planning Your Estate? Here Are Five Common Pitfalls to Consider

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In our estate planning practice, whether we are helping high-net worth individuals, family-owned business owners or young families, we urge all our clients to avoid these common pitfalls. If you carefully discuss the below...more

Proskauer Rose LLP

Wealth Management Update - May 2025

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The May 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is the same as the April 2025 Section 7520 rate...more

Fleurinord Law PLLC

What Gene Hackman’s Estate Teaches Us About Simultaneous Death, Survivorship Clauses, and Charitable Planning

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A Hollywood Legend’s Final Act: A Lesson in Estate Planning - The world recently bid farewell to legendary actor Gene Hackman, who passed away on February 18, 2025, at the age of 95. Just six days earlier, his wife, Betsy...more

Bressler, Amery & Ross, P.C.

How to Take Advantage of Changes in Interest Rates For Gift and Estate Tax Savings

A recent Tax Court order highlights the gift and estate planning opportunities afforded when a senior family member makes loans to other family members. In Galli v. Commissioner, Docket Nos. 7003-20 and 7005-20, the Court had...more

Buckingham, Doolittle & Burroughs, LLC

How to Prepare for the $84 Trillion Inheritance Boom

The United States is on the brink of the largest transition of wealth in its history, known as the “Great Wealth Transfer.” By 2045, an estimated $84 trillion in assets will be transferred from baby-boomers to their heirs. In...more

Offit Kurman

Estate Planning: Peace of Mind for Uncertain Times

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In the late 19th century, death was almost fashionable. Funerals were well attended and even rivaled weddings in their splendor and expense. Department stores offered an array of luxury clothing for grieving mothers and...more

Adler Pollock & Sheehan P.C.

What’s My Collection Worth? Proper Estate Planning is Important When Accounting for Works of Art

If you possess paintings, sculptures or other art pieces, they may represent a significant portion of your estate. Thus, these assets must be properly accounted for in your estate plan....more

Frost Brown Todd

Here Comes the Sun(set of the TCJA): Taking Advantage of the 2025 Exclusion Amounts

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The 2017 Tax Cuts and Jobs Act (the “TCJA”) brought significant changes to the federal estate and gift tax laws, marking a pivotal shift in the landscape of estate planning and wealth transfer. Enacted on December 22, 2017,...more

Offit Kurman

Building Adaptive Trusts: Ensuring Tax Efficiency in an Evolving Tax Landscape

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The lifetime estate tax exemption amount is as high as ever. The estate tax exemption amount rose from $1,000,000 in 2002 to $5,000,000 in 2011. Then, Congress doubled the amount of the estate tax exemption in 2018. As of...more

Rivkin Radler LLP

“Hey Mom, Can I Have A Few Bucks?” Is It A Loan? A Gift? A Little of Each?

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A parent will sometimes transfer money to a child to enable the child to make an investment that the child could not otherwise make on their own. For example, the child may have identified an attractive business opportunity...more

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