Once Removed Episode 38: The Legacy Mindset: What It Is and How to Build It
The Terminator: The QPRT as a Wealth Transfer Strategy and CTA Updates
The Risks of Bad Advice
Empowering Children in the Online Era with Katie Schumacher
Navigating Divorce: How a Coach Can Transform Your Experience
Digital Planning Podcast Episode: Planning for Your Digital Legacy
RoboCop: Overview of Corporate Basics and Compliance Filings
Family Owned Real Estate: Managing Lack of Planning in Family Business Transitions
Family Owned Real Estate: Impacts of the Current Real Estate Market on Transition Planning
Family Owned Real Estate: Avoiding Pitfalls When Transitioning Family Real Estate
Family Owned Real Estate: Common Real Estate & Asset Management Issues
John Wick - What You Need To Know about the Corporate Transparency Act
Top Gun: Maverick - Core Estate Plan and Gifting Basics
5 Tips For Writing Conflict Emails
Family Owned Real Estate: Legal Challenges & Opportunities
Digital Planning Podcast Episode: Estate Planning and the Corporate Transparency Act
US Expatriate Tax Planning - Part 2 - A Podcast with Janathan Allen
Once Removed Episode 20: Helping a Beneficiary Purchase a Home
Once Removed Episode 23: Naming Guardians for Minor Children
Once Removed Episode 22: Building Flexibility into the Estate Plan
Under section 43(b) of the Trusts (Guernsey) Law, 2007, when a trustee resigns or is removed it may require that it be provided with reasonable security for liabilities before surrendering trust property....more
When it comes to estate planning, ensuring your assets are well-protected should be a top priority. Insurance is a crucial component that many overlook, but it can be the key to securing your legacy. Here’s why sufficient...more
If you wish to create a new trust or update an existing estate plan, you will need skill and expertise across many disciplines: tax, estate planning, and legal services. Look for a service provider who can seamlessly...more
A unique aspect of practicing before the probate court is the “interested person” concept. Someone who qualifies as an “interested person” is entitled to be served with filings and receive notice of hearings in proceedings...more
As widely reported, the coming years will likely see a significant transfer of assets and wealth across generations. Each family's circumstances will ultimately determine the nature and extent of these transfers, and any...more
Intro. The Uniform Trust Code (UTC) is a mere aggregation of tweaks to the corner of equity jurisprudence that long ago gave birth to and currently stewards the trust relationship, hereinafter “the background trust law.”...more
What do you need to know about estate planning for pets in San Diego and throughout California? What are some of the essential elements of an effective estate plan that will protect your beloved companion(s) while ensuring...more
In our previous blog post on the 2025 Heckerling Institute on Estate Planning, we highlighted the concept of purpose trusts, a conference topic involving unique planning and charitable opportunities. In this second post of...more
The Spotlight strives to provide a forum to discuss the latest news and compelling issues impacting fiduciaries and those to whom fiduciaries owe duties. Whether you are an officer, director, trustee, beneficiary, trust...more
We all remember “The Brady Bunch” — the picture-perfect story of two families seamlessly coming together under one roof, complete with a catchy theme, and every conflict resolved neatly in 22 minutes. But in reality, blending...more
The United States is an ever-changing cultural landscape. As a nation of immigrants, we are a complex patchwork of individuals from diverse backgrounds, each bringing distinct ethnic, cultural and religious beliefs. Estate...more
A question for you: do you have an estate plan? Of course you do, everyone needs an estate plan. Second question: who is(are) the beneficiary(ies) of your estate plan? Someone you love and trust, I presume. Perhaps a spouse,...more
There is a lot of talk about fostering the right “mindset” to facilitate personal growth and fulfilment. The most popular seems to be a “growth mindset,” compared to a “fixed mindset.” This episode explores a related concept...more
Estate planning is one of the most important conversations you’ll ever have with your parents. Discussing wills, trusts, and end-of-life wishes can feel uncomfortable, but having a clear plan in place can save your family...more
The Cayman Islands has long been a leading jurisdiction for wealth management, offering innovative structures that cater to the complex needs of high-net-worth individuals and families. One such structure is the Foundation...more
In a previous blog, I discussed the process of a parent obtaining a guardianship for their special needs child. This blog discusses why it is not a good idea to try to shortcut this process and to simply have your child sign...more
As the clock ticks down to the end of 2025, the impending sunset of key provisions of the Tax Cuts and Jobs Act (“TCJA”) looms large, threatening tax hikes for millions of Americans. With Congress at a crossroads, the...more
Despite an intention to add a spouse or domestic partner to their Will, at times a decedent may neglect to do so prior to his/her death. Under such circumstances, however, a surviving spouse or domestic partner may be...more
In determining whether parties are, in fact, in a partnership depends on the conduct of the parties. Titles, labels, and disclaimers are often meaningless. Consider this scenario: In a New York City bar, two successful...more
Remember, as a general concept, estate planning allows an individual to plan not only for what happens to his or her estate upon death, but also how his or her affairs are handled during life. There are certain documents that...more
Blending families often introduce unique dynamics. In addition to the day-to-day challenges and opportunities that blended families create, there is also careful planning to consider when creating or updating an estate plan....more
Starting January 1, 2026, many provisions of the 2017 Tax Cuts and Jobs Act (“TCJA”) are set to expire. Among the most significant provisions set to sunset is the increased estate and gift tax exemption, which currently...more
Here’s a quick estate planning tip: one of the easiest ways to reduce the size of your taxable estate is to take advantage of your gift tax exclusion. For 2025, you can transfer up to $19,000 per recipient gift-tax-free. And...more
When hostilities break out between individual co-trustees, incumbent trust counsel faces a representation conundrum. In §8.8 of Loring and Rounds: A Trustee’s Handbook (2025), see appendix below, we grapple with the...more
Meeting with a divorce attorney for the first time can feel overwhelming, no matter the circumstances. ...more