Securities, Estate Planning

The Estate Planner, January/February 2023

Shumaker, Loop & Kendrick, LLP on 12/28/2022

Pay attention to securities laws when planning your estate - Do your assets include unregistered securities, such as restricted stock or interests in hedge funds or private equity funds? If so, it’s important to consider...more

FAQs About UPREITs and OP Unit Transactions

Morrison & Foerster LLP on 6/12/2019

What is an UPREIT? - A common operating structure for publicly traded equity REITs is the umbrella partnership real estate investment trust (“UPREIT”) structure. In a typical UPREIT structure, the REIT holds substantially...more

Charitable giving in a post-TCJA world: What you need to know in the wake of the new tax law

Adler Pollock & Sheehan P.C. on 7/31/2018

The Tax Cuts and Jobs Act (TCJA) will have a significant impact on estate planning and related aspects, such as charitable giving. Even though the TCJA reduces tax incentives for making charitable donations for some people,...more

An uncertain tax climate: An estate tax repeal might result in negative tax consequences for some families

Adler Pollock & Sheehan P.C. on 8/3/2017

It’s clear that tax reform is a high priority for the Trump administration and Republican leaders in Congress. In particular, the federal estate tax remains a prime target of some lawmakers. One possible scenario is that this...more

Quarterly Investment Update - 4th Quarter 2016

Perkins Coie on 1/30/2017

ECONOMIC REVIEW AND OUTLOOK - In this past year we were reminded again to expect the unexpected: The well-established political classes in the U.K., the U.S. and Italy learned that democracy was their Achilles’ heel, and...more

Estate Planning Pitfall - You’re selling your interest in a charitable remainder trust

Adler Pollock & Sheehan P.C. on 12/7/2015

Recently finalized regulations eliminate a potential tax shelter involving the sale of an interest in a charitable remainder trust. This brief article offers an example of how the tax shelter worked before the new regs and,...more