John Wick - What You Need To Know about the Corporate Transparency Act
Once Removed Episode 24: Expressing Goals and Intent for the Trust
Once Removed Episode 22: Building Flexibility into the Estate Plan
Once Removed Episode 20: Helping a Beneficiary Purchase a Home
Once Removed Episode 19: The Step-Transaction Doctrine and the Case of Smaldino
Next Generation Legacy Management - The Essence of Developing, Managing and Implementing a Plan for Future Generations
A Primer On Trusts - A Podcast with Janathan Allen
Once Removed Episode 13: It’s 5 o’Clock: Do You Know Where Your Will Is? A Lesson From Aretha Franklin
Charitable Bequests With Guest Stephanie Hood
Once Removed Episode 12: SLATs and the Case of McKim vs. McKim
Once Removed Episode 11: Spousal Lifetime Access Trusts, or SLATs
Digital Planning Podcast Episode: Family Office Technology Solutions
Digital Planning Podcast Episode: The Uniform Electronic Estate Planning Documents Act
What is a self-proving affidavit?
The Importance of Beneficiary Designations
Basics of Estate Planning
The Case of the Disappearing Trust
Protecting Your Estate Plan from Challenges: No-Contest Clause Explained
The Secret Child
Welcome to 'Splitting Heirs'
The Corporate Transparency Act (CTA) is the gift that keeps giving. As affected entities and their advisers struggle to determine whether they are subject to the beneficial ownership information (BOI) reporting provisions of...more
A draft bill to amend the Income Tax Ordinance was published in early March 2024. The objective of the draft bill is to increase transparency in the Israeli tax system. That is in order to combat unreported capital and to...more
The Department of Finance (Finance) released draft tax legislation for public consultation on August 4, 2023, with a stated focus on promoting tax fairness and a clean economy. The most significant item released is the...more
An uncommon combination of three U.S. Senators, Sens. Richard Blumenthal (D-Conn), Jerry Moran (R-Kan.) and Cory Booker (D-NJ), collaborated to draft “The College Athletes Protection & Compensation Act” (the Act), which is...more
A new bill introduced in Congress would allow 403(b) plans maintained by tax-exempt organizations to make use of collective investment trust (CIT) investments—an alternative to mutual funds that may provide significant cost...more
David F. Johnson will address the complex issues surrounding a trustee’s duty to disclose and will compare Texas law and the Uniform Trust Code on this topic. He will address disclosure requirements under trust documents and...more
Overview - New Jersey is positioned to adopt seminal legislation that is sure to alter the regulatory dynamic for cryptocurrency-focused businesses that operate within the state. The Digital Asset and Blockchain...more
Gov. Kathy Hochul recently vetoed a bill that would have drastically changed the notification requirements for trust beneficiaries and fiduciaries. Bill No. S8892, introduced by Sen. James Skoufis (D-39), sought to add a new...more
The release of the Pandora Papers, a leak of approximately 12 million documents, exposed how foreign leaders and private actors use tax havens to conceal their wealth, with the United States a destination of choice. For...more
Last month, the House Ways & Means Committee (the "Committee") approved draft legislation (the “Legislation”) as part of Congress' ongoing $3.5 trillion budget reconciliation process. The Legislation includes significant tax...more
In this second blog post on the House Ways and Means Tax proposals, we address the proposed changes that will affect the taxation of trusts, estates, and retirement plans. As we discussed, on September 13, 2021, the...more
On Sunday, September 12, 2021, the House Ways & Means Committee (the "Committee") released draft legislation as part of Congress' ongoing $3.5 trillion budget reconciliation process. The legislation, as approved by the...more
House Democrats recently released additional legislative proposals that, if passed, would affect several commonly used estate planning techniques. Among those proposals are three that would significantly impact some of the...more
Advance planning in light of the proposed tax law changes included in the For the 99.5 Percent Act, STEP Act and the Biden Administration’s Green Book. Proposed tax law changes introduced this year provide valuable insight...more
The Illinois General Assembly enacted a number of new tax measures in a flurry of activity at the end of its legislative session. Some of the changes are taxpayer friendly and others are not. Unlike the no-deal chaos of past...more
New draft tax legislation was released by National Treasury on 16 July 2018 for comment. A number of amendments have been proposed and it is expected that comments will be made in respect of the more notable changes...more
The 2017–18 Georgia legislative session brought numerous changes, including several significant amendments to the Georgia Trust Code and other trust laws. These new changes take effect on July 1, 2018. Below are some of the...more
The fourth quarter of 2017 concludes a unique year in the planning arena. With the new administration and a Republican-led Congress in power, both taxpayers and tax professionals have kept a close eye on the potential for tax...more
Decanting refers to the distribution of trust property of one trust (the “first trust”) to another trust (the “second trust”). Over the past several years, the number of states specifically authorizing decanting by statute...more
The second week of the Alabama Legislature's Regular Session saw Republican leadership maintaining their momentum and passing priority legislation at a furious pace. ...more