Insights on Planned Giving From the BNY Annual Charitable Giving Report for 2024
Love Actually: Planning Considerations for Marriage, Divorce, Cohabitation, the Death of a Spouse, and More
CareYaya: A Revolutionary Approach to Elder Care
Mamma Mia!: Common Estate Planning Issues for Blended Families
Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One
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
Sometimes people going through divorce lack decision-making capacity. At times, the lack of decision-making capacity is the cause of the divorce. Other times, the incapacity occurred long before or after the separation, or...more
President Trump signed into law what is commonly referred to as the One Big Beautiful Bill Act (OBBBA), extending provisions from the Tax Cuts and Jobs Act of 2017 otherwise set to expire at the end of this year. The new...more
The enactment of the One Big Beautiful Bill Act (“OBBBA”) on July 4, 2025 is the first key piece of tax legislation passed during President Trump’s second administration. While preserving much of the structure established...more
In this second installment of our multi-part series on the One Big Beautiful Bill Act (the “Act”), my colleague David Knutson and I discuss the changes made by the Act to the federal estate and gift tax regime....more
On July 4, 2025, President Trump signed into law the legislation commonly referred to as the “One Big Beautiful Bill Act.” In follow up to our previous article, which discusses the bill as passed by the U.S. House of...more
On July 3, 2025, and by a vote of 218 to 214, the U.S. House of Representative passed the Senate’s amended version of H.R. 1 (also known as the “One Big Beautiful Bill Act” or OBBBA 2025), which is the tax-and-budget...more
The One, Big, Beautiful Bill Act, passed on July 4, 2025, introduces many significant changes to U.S. tax law, affecting individual, estate and gift, business, and international tax provisions. For some of these changes, it...more
President Trump’s July 4th signing of the Opportunity, Balance, and Better Budget Act sets an increased $15 million federal estate and gift tax exclusion and generation-skipping transfer tax exemption per individual,...more
As you may be aware, on July 4, 2025, a landmark piece of tax legislation – commonly referred to as “One Big Beautiful Bill Act” – was signed into law, ushering in some of the most significant changes to the tax code in...more
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBBA). The OBBBA extended and may permanent many key provisions of the 2017 Tax Cuts and Jobs Act (the TCJA), including the Lifetime Estate,...more
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBA). The OBBA established a new type of tax-advantaged savings account for minors, known as “Trump Accounts.” While the specific details of...more
The One Big Beautiful Bill Act ("OBBBA”) was signed into law last week, continuing the applicability of many individual federal income, estate, and gift tax provisions from the 2017 Tax Cuts and Jobs Act (“TCJA”), and in some...more
The state of California can recognize you and your partner as a couple without marriage. Through a registered domestic partnership, couples can receive state recognition of their relationship, while avoiding the formalities,...more
The new tax cut and spending bill known as the “One Big Beautiful Bill Act,” which was signed into law on July 4, 2025, increases federal estate, gift, and generation-skipping transfer (“GST”) tax exemptions to $15 million...more
In uncertain economic times, many individuals are concerned about the value of their investments, and for good reason. When the stock market dips or real estate prices fall, the effect isn’t just felt in personal investment...more
Parents of college students or of any child who has turned 18 years old should encourage their adult child to execute a durable power of attorney, health care proxy and HIPAA Authorization....more
AT A GLANCE - The government will make release of surplus from ongoing defined benefit (DB) pension schemes easier....more
An inherited IRA can be a welcome financial windfall. But the rules governing required minimum distributions (RMDs) from these tax-deferred accounts are complex. IRA recipients should familiarize themselves with these rules...more
"God, grant me the serenity to accept the things I cannot change, courage to change the things I can, and wisdom to know the difference."- The Serenity Prayer- The first 100 days of President Trump’s administration have been...more
This client alert provides a summary of the major provisions of the new tax bill. To make this extraordinarily complex bill somewhat understandable, we have left off several details and simplified the discussion, so it is...more
The One Big Beautiful Bill (OBBB), which passed on July 3 and was signed by President Donald Trump on July 4, increases the amount individuals may transfer for federal estate, gift, and generation-skipping transfer tax...more
The enactment of the One Big Beautiful Bill Act (OBBBA) has ushered in significant tax legislation based predominantly on the Trump administration’s stated priorities. ... Below we summarize some of these key changes and note...more
Under New York’s Electronic Signatures and Records Act, a person can electronically sign many types of documents that have legal significance (Technology Law §§ 301, § 304 |– 306). At the present time, however, wills and...more
The July 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is the same as the June 2025 Section 7520 rate...more
Inheritance is a very important aspect of family law. It is the branch of law that ensures welfare of family members and the continuity of the family unit after the death of an individual. Inheritance law in the UAE includes...more