The impact of realistic estrangement on child custody matters
¿Quién fue "la mujer del César"?
Life After Love Gone Wrong Podcast: Season 3, Episode 7 - Invisible Scars: The Impact of Coercive Control on Children
Life After Love Gone Wrong Podcast: Season 3, Episode 6 - Reshaping Your Legacy: Estate Planning After Your Divorce
Life After Love Gone Wrong Podcast: Season 3, Episode 5 - Parallel Proceedings: The Intersection of Criminal Law and Family Law
Life After Love Gone Wrong Podcast: Season 3, Episode 4 - Splitting Costs: Forensic Accounting in Divorce
Life After Love Gone Wrong Podcast: Season 3, Episode 2 - Mortgage Mastery: Charting a Financial Course Post-Divorce
Life After Love Gone Wrong Podcast: Season 3, Episode 1 - The Truth Behind Coercive Control
Jewish Divorce Talk: Episode 8 - Narcissism and Parental Alienation Talk
Let's Talk About the Anatomy of a Prenuptial Agreement
Let's Talk About Easy Divorces
Jewish Divorce Talk: Episode 7 - Custody Evaluation Talk
Once Removed Episode 12: SLATs and the Case of McKim vs. McKim
Jewish Divorce Talk: Episode 6 - “Let’s Gett Serious” Talk
Let's Talk Your Fault or Mine: The Process of No-Fault Divorce
Jewish Divorce Talk: Episode 5 - Matchmaking Talk
Jewish Divorce Talk: Episode 4 - Financial Talk
Jewish Divorce Talk: Episode 3 - Intimacy Talk
Jewish Divorce Talk: Episode 2 - Sexual Abuse Prevention Talk
Let's Talk About Taxes and Divorce
On this episode of “Splitting Heirs,” Warren K. Racusin welcomes back Sharon L. Klein, President of Family Wealth for the Eastern US Region of Wilmington Trust Company and member of the Estate Planning Hall of Fame, to...more
I received a call recently from a colleague looking to refer a client for a divorce. Our firm had done estate planning for the client and spouse, thus we were not eligible to represent either party in a marital break up as...more
Steve Murphy, chair of the private wealth services group, dives deeper into the subject of SLATs in this episode. SLATs can work well with estate tax benefits and creditor protection benefits, all while giving the spouse...more
First, foremost, the case decided on October 12, 2022 is non-precedential, leaving the bench and bar to debate whether it matters.* But, the decision in Nally v. Nally, 163 EDA 2022 is going to make the real estate community...more
The Superior Court issued a non precedential decision on September 21 grappling with a question that has lingered since Pennsylvania adopted equitable distribution forty years ago. What happens to transfers of marital assets...more
July 2021 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs - The July applicable federal rate ("AFR") for use with a sale to a defective grantor...more
Under the Tax Cuts and Jobs Act, in 2020 each person may transfer up to $11,580,000 without incurring a gift or estate tax. This generous exemption amount will sunset at the end of 2025, which means that in 2026, the...more
Spousal Lifetime Access Trusts, or “SLATs,” may be the ideal vehicle for clients interested in pursuing wealth-transfer tax planning. Before deciding whether SLATs may be right for you and your family, it’s important to...more
People often ask “Why do I need a trust?” Some folks think they can get by with a simple will. Here is why you probably need more than that...more
August 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs - Important federal interest rates continued to drop for August 2019. The August...more
As estate planners, we have seen it all over the years. What we have learned is that people make some common mistakes. Whether due to procrastination, lack of follow through, or ignoring their own mortality! This article...more
In This Issue: - Expiration date: IRS provides estate tax protection against sunsetting TCJA provisions - A Crummey trust may sound pretty good - A second walk down the aisle can complicate estate planning -...more
The family farm is a special asset. The family may have worked hard through decades, maybe even generations, to accumulate and develop the farm’s land, equipment and livestock. The children may be grown and successors to...more
For those in the middle of a divorce, the last thing on their mind is a review of their estate plan. However, a major life change, such as a divorce, is a critical time to update an estate plan so that wishes are carried out...more
May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The May § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more
Protecting family assets in the event of a divorce is particularly significant for family business owners, who typically want to avoid sharing ownership with their ex-spouses or their children’s ex-spouses. A prenuptial...more
The United States Supreme Court issued its opinion in Obergefell v. Hodges, 576 U.S. ___ (2015) on June 26, 2015. In a 5-4 decision, the Supreme Court held that the Fourteenth Amendment requires a State to license a marriage...more
Divorce or separation agreements often require one spouse to maintain life insurance as security for their support obligation. Attorneys often do not address the tax implications if the insured spouse owns the policy. ...more
In your experience, what’s the most costly mistake people make when preparing estate plans, and what can they do to fix them? That’s the question we recently put to attorneys writing on JD Supra....more
Earlier this year, Governor Pat Quinn signed the Illinois Religious Freedom Protection and Civil Union Act (the “Civil Union Act”). ...more