Polsinelli Podcast- Does Your Business Succession Plan Align With Your Estate Plan?
Nowotny on Private Placement Variable Deferred Annuities
Nowotny on Private Placement Life Insurance
Recent Trends in Succession & Estate Planning
Polsinelli Podcast - Getting the Most Out of Your Estate Planning in 2014
The Greatest Gift: Your Individual + Family Estate Plan
The 2010 Tax Relief Act and your estate plan
Are your estate planning documents protecting your assets?
Same-Sex Marriage Cases in 90 Seconds
Should you Opt-Out of the Voluntary Disclosure Program?
Death and Foreign Asset Disclosure. What you don't know can cost you…a lot
Safeguard Your MVA: Devising a Business Succession Plan that will Preserve your Most Valuable Asset
Divorce can be costly, especially when it reveals undisclosed foreign assets.
Estate Planning: Wills, Trusts, & Power of Attorney in Arizona - Putting Family First
Foreign Asset Disclosure Program
A recent opinion from the Second Circuit puts retirement plan administrators on notice that adjustments to benefits may be necessary to account for retroactively effective qualified domestic relations orders (QDROs). In...more
Hoping to avoid a potential government shutdown, this week the Legislature passed a biennial budget that once again makes significant tax changes, but stops well short of the major tax reform desired by many legislators. The...more
In This Issue:
- Can a Broken Trust be Fixed?
- Keep it in the Family: Use an intrafamily loan to cover estate taxes
- Tax Court: Trust Can Materially Participate in a Business
- Estate Planning...more
When you start a new job you may be offered a wide range of employee benefits, from retirement accounts to life insurance. If you are the parent of a child with special needs, the decisions you make when signing up for these...more
This week’s decision by the United States Supreme Court in Tibble v. Edison International, 2015 U.S. LEXIS 3171 (May 18, 2015), is expected to trigger an increase in lawsuits against 401(k) plan fiduciaries....more
On May 18th, the U.S. Supreme Court unanimously held in Tibble et al. v. Edison International et al., No. 13-550 (S. Ct. May 18, 2015) that ordinary principles of trust law impose on ERISA fiduciaries a duty to continually...more
The Supreme Court has once again emphasized the importance of ERISA’s origins in the common law of trusts, this time in interpreting its statute of limitations. On May 18, the Court reversed the Ninth Circuit’s decision in...more
It is not possible to give a complete outline of the scope of the taxation system in this guide. A brief outline of the basic taxation principles and some of the major forms of taxation are discussed...more
Providing a practical lesson on determining a duty to give notice to ERISA participants, the U. S. District Court for the Middle District of Florida dismissed the claim by the estate of an ERISA group life insurance plan...more
What happens when a plaintiff pursuing a disability discrimination claim under the Americans with Disabilities Act dies during administrative or judicial review? Are the claims of such a personal nature that they expire along...more
The seemingly staid world of retirement plan beneficiary designations was surprised by a recent federal appeals court decision suggesting that a new beneficiary could be designated by a telephone call. ...more
Beginning March 16, 2015, the Massachusetts Department of Revenue is offering an aptly described “limited” amnesty program for taxpayers with certain tax liabilities. Technical Information Release 15-2....more
Forced friendship. A committee of the Arkansas Senate is expected to vote this week on a bill that would allow companies and other organizations responsible for supervising minors to require their employees to include a...more
The South Carolina Court of Appeals issued an opinion on February 18, 2015, wherein it found a bus driver’s death due to an aneurysm compensable and the driver’s common-law wife entitled to benefits. ...more
Under the Dome: Inside the Maine State House provides a high-level overview of recent activity at the Maine State House.
February Vacation Results in Relatively Quiet Week in Augusta, Except the Tax Package...more
On February 2, 2015, the White House released its Fiscal Year 2016 Budget, which includes a number of tax code changes targeting retirement savings. If enacted as presented, the proposals would have a significant effect on...more
In a somewhat surprising case, the US Court of Appeals for the Ninth Circuit has ruled that a participant may change his prior written beneficiary designation by a telephone call to the plan sponsor.
The Becker v....more
Dear Clients and Colleagues:
This letter is an update on the most recent estate and gift tax developments and serves as a follow-up to our past yearly tax updates, which can be accessed by clicking the “Family Wealth...more
Fifty years ago, most people with even moderate special needs were institutionalized throughout their adult lives. Now, thanks in part to societal changes and decades of litigation, most people with special needs, including...more
In this Newsletter:
- Federal Advertising Guidelines for Businesses
- Case by Case
- Arbitration Clauses in Employment Contracts
- Life Insurance Can Be Part of Your Estate Plan
Maryland has begun its legislative session and PK Law is monitoring bills of interest. Bear in mind that the session is early on and many changes may take place during the 90 days the General Assembly is seated. Here are...more
A former husband’s attempt to use Texas law to deprive his first wife of a survivor annuity under his pension plan has been firmly rejected by the U. S. Court of Appeals for the District of Columbia. Vanderkam v. Vanderkam,...more
This article discusses a significant change in Florida law regarding the effect of dissolution or annulment of marriage on designations of one former spouse as beneficiary upon death of the insured other...more
Maine Governor Paul LePage has proposed a major restructuring of Maine’s tax system as part of his FY 2016-2017 budget submission. Generally, the governor’s proposal decreases the state’s reliance on income tax revenue and...more
Recent Development -
Family office key employees have new flexibility under recent SEC guidance regarding the nature and range of persons who can properly be involved in the administration of their trusts. ...more
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