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Trusts Gifts

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

Fiduciary Litigators Beware: the Overlapping Coverage of the Uniform Trust Code and the Uniform Prudent Management of...

Some administered charitable gifts may qualify as “charitable trusts” under the Uniform Trust Code (UTC) and as “institutional funds” under the Uniform Prudent Management of Institutional Funds Act (UPMIFA). An “institutional...more

Bowditch & Dewey

10 Reasons Why You Should Make Estate Planning Your New Year’s Resolution

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People often assume that if their estate isn’t taxable, they don’t need to have an estate plan. In 2024, a Massachusetts estate tax return must be filed if the value of the deceased person’s gross estate exceeds $2 million. A...more

Rivkin Radler LLP

The Holidays – A Time for Family, Reflection and. . . GST Tax Planning?

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How was your Thanksgiving? I hope you celebrated the holiday in a pleasant setting with folks whose company you enjoyed, and with plenty of good food. I hope you participated in some interesting conversations or joined in...more

Saul Ewing LLP

The Incomparable IDGT: The Gift That Keeps on Giving

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When creating trusts for estate-reduction purposes, nothing compares to the Intentionally Defective Grantor Trust.  This type of trust is referred to by the acronym “IDGT.” Called by some as an I-D-G-T and others a word that...more

Kohrman Jackson & Krantz LLP

The Future of Estate Planning: Preparing for Upcoming and Uncertain Legal Changes

The American housing market is grappling with escalating interest rates and limited inventory, pricing many Americans out of home ownership. Massachusetts’s senior Senator Elizabeth Warren seeks to address this issue in the...more

McDermott Will & Emery

West Coast Forum 2023 | Key Takeaways

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McDermott’s Private Client Practice led interactive discussions on a broad range of topics pertinent to ultra-high-net-worth families, their family office representatives and other advisors at our Private Client West Coast...more

Lathrop GPM

Wealth, Legacy and the Next Generation: Getting Started and Other Considerations

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Legacies and estate planning are often considered to be something later in life. Yet the truth is none of us have any idea when we might become incapacitated or pass away and consequently, understanding the various scenarios...more

Fox Rothschild LLP

Murky Waters: Is Mom’s “Gift” Income on Which You Must Pay Support?

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The definition of “income” for purposes of paying spousal or child support would seem to have been resolved decades ago. In 1985 when Pennsylvania passed its statute defining “income” it adopted a definition that essentially...more

McGuireWoods LLP

Once Removed Episode 11: Spousal Lifetime Access Trusts, or SLATs

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Steve Murphy, chair of the private wealth services practice group at McGuireWoods, discusses the Spousal Lifetime Access Trust, also known as the SLAT. Steve explains the rights that your spouse can have in this trust through...more

Downey Brand LLP

Charitable Bequest Allocation Turns on Donor’s Expressed Intent

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Charities sometimes spar over entitlement to bequests and other planned gifts. Occasionally, their disagreements become epic legal battles that span many years. In Breathe Southern California v. American Lung Association...more

Rivkin Radler LLP

You “Placed Your Trust” In New York? You May Be Sorry You Did

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According to a report issued by the National Association of Realtors a couple of days ago, last year saw a large outmigration of people from California and New York, while Florida and Texas experienced a comparably large...more

Rivkin Radler LLP

Sale to IDGT, Death of Grantor, Basis Step-Up: Treasury’s Priority Guidance & the Dems’ Loss of the House

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Some folks eagerly await the release of a new album. Others camp outside of big box retailers to get the jump on holiday gifts. There are those who line up at box offices to purchase tickets for a concert that is months away....more

Holland & Knight LLP

IRS anuncia amnistía fiscal internacional nueva hasta el 30 de septiembre de 2022

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El servicio de impuestos internos de Estados Unidos (Internal Revenue Service o IRS) recientemente anunció una amnistía nueva que permite presentar ciertas declaraciones de 2019 y 2020 sin multa antes del 30 de septiembre de...more

Foster Garvey PC

House of Representatives 5376: Current Tax Legislation Pending in the U.S. House of Representatives

Foster Garvey PC on

...The federal tax laws are certainly about to change. With the need to raise revenue as a top priority for the Biden Administration, everyone is expecting dramatic changes to the Internal Revenue Code. Tax legislation is...more

Cohen Seglias Pallas Greenhall & Furman PC

To Give or Not to Give: Considerations for Year-End Gifting

Presented by Cohen Seglias attorney Whitney Patience O'Reilly on December 15, 2020. As we approach the end of the year, individuals face decisions about whether or not to gift money and the potential ramifications for any...more

Cohen Seglias Pallas Greenhall & Furman PC

[Webinar] To Give or Not to Give: Considerations for Year-End Gifting - December 15th, 12:00 pm - 12:30 pm ET

As we approach the end of the year, individuals face decisions about whether or not to gift money and the potential ramifications for any gifts they make now or in the future. Join Whitney O’Reilly in this interactive webinar...more

Bowditch & Dewey

Maximizing End-of-Year Charitable Giving

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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

Shutts & Bowen LLP

When Your Estate Plan Includes Real Property

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Bank accounts, life insurance, investments, furniture, jewelry, art and collectibles are among the many assets to consider when planning your estate. However, your home and other real estate may be among the most valuable and...more

Farella Braun + Martel LLP

Estate Tax Planning for Large Company Stock Holdings: Four Tips for Using Record-High Lifetime Exemptions

- Annual inflation-indexing continues to increase the historically high lifetime exemption amount for gift, estate, and generation-skipping transfer taxes. Those of considerable wealth who have not yet made gifts, such as...more

Perkins Coie

IRS to Target High Net Worth Individuals, Private Foundations, and Associated Entities Beginning in July 2020

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The Internal Revenue Service (IRS) intends to audit hundreds of high net worth individuals and their related entities starting this month. The campaign, announced at a conference by a top IRS division commissioner, will...more

Harris Beach Murtha PLLC

Estate Planning is On Sale Again!

Twelve years ago, the nation entered the Global Financial Crisis, caused by a combination of artificially inflated real estate prices and behaviors by certain financial institutions ranging from speculative to criminal. The...more

Tarter Krinsky & Drogin LLP

What You Need To Know About Giving Annual Gifts To Children And Grandchildren

Many of our clients like to make annual gifts to their children and grandchildren. Such gifts may be subject to a gift tax (to be paid by the donor,) however, federal law offers certain exceptions that can help gift givers...more

Adler Pollock & Sheehan P.C.

Smart estate planning begins with protecting your assets

It’s one thing to earn enough to live a comfortable lifestyle. It’s yet another to develop a plan for protecting one’s assets so that there’s more for heirs after death. If one has been fortunate enough to achieve the former,...more

Chambliss, Bahner & Stophel, P.C.

Department of Veteran's Affairs Issues New Regulations Tightening Eligibility

The Department of Veteran's Affairs (the "VA") has issued new regulations affecting eligibility for its Improved Pension benefit, better known as "Housebound" or "Aid and Attendance" benefits. The new regulations give bright...more

McNees Wallace & Nurick LLC

McNees Insights Estate Planning News - September 2018

Modifying Irrevocable Trusts 101 - As family and financial circumstances change with time, clients often desire to modify the terms of the trusts they have created. Even if a trust is irrevocable, in Pennsylvania there are...more

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