When Congress resolved the fiscal cliff crisis early this year, it brought permanence to estate, gift and generation-skipping transfer tax laws that had been in flux for over a decade. In short, the American Taxpayer Relief...more
4/24/2013 - American Taxpayer Relief Act Estate Planning Estate-Tax Exemption Generation-Skipping Transfer Gift-Tax Exemption Portability
Many estate plans and laws of descent involve "descendants" or "issue." But who qualifies legally for that status is often unclear, particularly now that biology has raced ahead of laws. Adoption (including of adults), as...more
11/1/2012 - Artificial Reproduction Estate Planning Inheritance
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