News & Analysis as of

Death Benefits Estate Planning

Estate planning during divorce: It’s never too early to start

by Thompson Coburn LLP on

Estate plans prepared for married couples will vary in complexity and detail but generally follow the same theme: The revocable trust or will typically provides that upon the death of the first spouse, the surviving spouse...more

Life Insurance and Estate Planning

Life insurance can play an important role in estate planning. It is important to understand the uses and purposes of life insurance and the tax consequences of owning a policy and receiving a death benefit....more

Split to Be Tied!

by Gerald Nowotny on

Looking Beyond the Morrissette Decision and Around the Corner for Inter-Generational Split Dollar - Overview - I have had the opportunity throughout my career to know top life insurance agents as well as several top...more

Developments in Life Insurance in Florida

by Carlton Fields on

Life insurers will find the following Florida decisions regarding the state’s unclaimed property law and false claims act important: - Total Asset Recovery Services, LLC v. Metlife, Inc. and Prudential Financial Inc.,...more

Can We Talk? Providing Hedge Fund Managers with the Deferral of Carried Interest until Eternity

by Gerald Nowotny on

Overview - The recent passing of Joan Rivers not only requires us to pay tribute to one of the great comedic minds of the last forty-fifty years, but serves as a testimony to professional passion, perseverance and hard...more

Simplified IRS Relief for Same-Sex Couples and Others

by Williams Mullen on

On January 27, 2014, the Internal Revenue Service announced in Revenue Procedure 2014-18 a simplified procedure for certain estates to make a late portability election under section 2010(c)(5)(A) of the Internal Revenue Code....more

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