Below is a brief glance of what you'll find in the January/February 2021 issue of The Estate Planner.
- Can a charitable trust replicate a stretch IRA?
- Power up your trust with Crummey powers
- Net gift technique...more
A SPA trust can improve the flexibility of your estate plan -
We live in uncertain times. There’s uncertainty about the economy as well as the possibility of tax increases to address the rising federal debt. For example,...more
As we continue to recover from the COVID-19 pandemic and much of the economy reopens, the “new normal” demands continued social distancing in many areas of life. What does this mean for estate planning? Clearly, estate...more
Don’t overlook foreign assets when planning your estate -
You’d be surprised how often people fail to disclose foreign assets to their estate planning advisors. They assume that these assets aren’t relevant to their “U.S.”...more
6/2/2020
/ Asset Management ,
Beneficiary Designations ,
Charitable Deductions ,
Charitable Donations ,
Estate Planning ,
Estate Tax ,
Federal Taxes ,
Generation-Skipping Transfer ,
Gift Tax ,
Income Taxes ,
Tax Exemptions ,
Tax Planning ,
Trusts
The SECURE Act -
What it means for your retirement and estate plans -
The Setting Every Community Up for Retirement Enhancement (SECURE) Act is one of the most significant pieces of retirement plan legislation in...more
Creating an education legacy -
For many people, an important goal of estate planning is to leave a legacy for their children, grandchildren and future generations. And what better way to do that than to help provide for...more
Now or later -
When’s the right time to transfer your wealth? -
To gift or not to gift? It’s a deceptively complex question. The temporary doubling of the gift and estate tax exemption — to an inflation-adjusted...more
12/19/2019
/ Asset Management ,
Beneficiary Designations ,
Charitable Deductions ,
Charitable Donations ,
Estate Planning ,
Estate Tax ,
Federal Taxes ,
Generation-Skipping Transfer ,
Gift Tax ,
Income Taxes ,
Tax Exemptions ,
Tax Planning ,
Trusts
What’s a clawback ? and should you be worried about it?
By temporarily doubling the gift and estate tax exemption amount, the Tax Cuts and Jobs Act created an historic opportunity for affluent families to shelter wealth...more
10/4/2019
/ Art Collections ,
Clawbacks ,
Disabled Children ,
Elder Care ,
Elder Issues ,
Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Fine Art ,
Gift Tax ,
Gift-Tax Exemption ,
IRS ,
Proposed Regulation ,
Tax Cuts and Jobs Act ,
Tax Planning
Is silence golden?
The good and the bad of keeping your trust a secret -
It’s common for parents to set aside money or other assets in trust for their children or grandchildren. At the same time, many parents agonize...more
8/13/2019
/ Asset Management ,
Beneficiaries ,
Capital Gains ,
Elder Care ,
Elder Issues ,
Estate Planning ,
Estate Tax ,
Inheritance ,
Qualified Opportunity Funds ,
Trust Administration ,
Trusts
Below is a brief glance of what you'll find in the July/August 2019 issue of The Estate Planner.
SLATs offer an estate planning safety net -
Can multiple trusts be used to maximize the pass-through deduction? -...more
Shumaker is pleased to present the May/June 2019 issue of The Estate Planner.
In it we discuss:
- How can you mend a broken trust? Try decanting
- Now may be the time to forgive intrafamily loans
-...more
In This Issue:
- The Importance of Accredited Investors for Small Business Capital Formation
- “All Appropriate Inquiries”: Update on the Environmental Due Diligence Standard
- A Hunt for Justice Erodes...more
6/12/2015
/ Accredited Investors ,
Angel Investors ,
ASTM ,
Attorney-Client Privilege ,
Capital Formation ,
CERCLA ,
Data Breach ,
Dodd-Frank ,
Drinking Water ,
Due Diligence ,
Economic Development ,
Entrepreneurs ,
Environmental Protection Agency (EPA) ,
Estate Planning ,
Financial Planning ,
Limited Liability Company (LLC) ,
Private Equity ,
Securities and Exchange Commission (SEC) ,
Seed Financing ,
Small Business ,
Startups ,
Tax Planning ,
Venture Capital
In This Issue:
- Taxpayer Relief Act of 2012
- Tax Planning for the “New Normal”
- HIPAA: Not Just for Health Care
- ADA Requirements for Pools
- Impact of Dodd-Frank Swap Regulations on Loan Documents
-...more
The American Taxpayer Relief Act of 2012 (the “2012 Act”) had a profound impact on the transfer tax system. I will briefly describe that system and then, by way of background, set the stage for these changes by summarizing...more