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Estate Planning › Estate Tax › Retirement Plan

Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the... more +
Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process.  less -
Adler Pollock & Sheehan P.C.

Planning Is Essential If You’re Inheriting Assets

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If you’re in line to receive a significant inheritance, your feelings may range from exhilaration to relief, not to mention a great deal of sadness for the loved one who has passed. Indeed, a large infusion of cash or assets...more

Adler Pollock & Sheehan P.C.

Estate Planning Pitfall: You’ve Relocated Out of the Country Without Checking Estate Tax Laws

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Are you thinking about moving abroad after you retire? If so, don’t forget to consider your destination country’s estate tax laws. ...more

Ballard Spahr LLP

2023: New Year, New Laws, and New Planning Opportunities

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Summary - A new year brings hope for positive change and new opportunities. With changes to estate and gift tax exemptions and the retirement laws, combined with the current and anticipated interest rate environment and...more

Stark & Stark

[Webinar] Estate Planning: Important Changes in 2023 - January 24th, 6:00 pm - 7:00 pm EST

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Join Robert F. Morris, Esq. for a discussion on recent changes affecting retirement assets (IRAs, 401ks, etc.) and updates to the federal gift and estate taxes. The seminar will include how these changes can affect you and...more

Stark & Stark

[Webinar] Estate Planning: Important Changes in 2023 - January 24th, 12:00 pm - 1:00 pm EST

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Join Robert F. Morris, Esq. for a discussion on recent changes affecting retirement assets (IRAs, 401ks, etc.) and updates to the federal gift and estate taxes. The seminar will include how these changes can affect you and...more

Katten Muchin Rosenman LLP

2022 Year-End Estate Planning Advisory

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During 2022, COVID-19, the war in Ukraine, global inflation, the Tax Cuts and Jobs Act (TCJA), the uncertainty about the Build Back Better Act (BBBA), the Corporate Transparency Act (CTA), and the Inflation Reduction Act...more

Blank Rome LLP

2022 California Estate and Tax Planning Newsletter

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Our annual estate and tax planning newsletter discusses certain concepts and techniques that should be considered in 2022 by our clients and friends in California. Perhaps the most important recent development was the failure...more

Foster Garvey PC

House of Representatives 5376: Current Tax Legislation Pending in the U.S. House of Representatives

Foster Garvey PC on

...The federal tax laws are certainly about to change. With the need to raise revenue as a top priority for the Biden Administration, everyone is expecting dramatic changes to the Internal Revenue Code. Tax legislation is...more

Katten Muchin Rosenman LLP

2020 Year-End Estate Planning Advisory

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In 2020, COVID-19, the US presidential election, the Tax Cuts and Jobs Act (the TCJA), and the Coronavirus Aid, Relief and Economic Security Act (the CARES ACT) dominated the planning landscape....more

Bowditch & Dewey

Planning for Retirement: How Attractive is Massachusetts for Estate Tax Planning?

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Massachusetts is already an unattractive state of residency from an estate tax planning perspective because of its low estate tax filing threshold of $1,000,000 per person. Once a person’s adjusted taxable estate is over $1M...more

Verrill

2020 Estate Planning Update

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SECURE ACT - What you need to know: The Setting Every Community Up for Retirement Enhancement (SECURE) Act went into effect on January 1, 2020. The most significant provisions of the SECURE Act involve changes to the...more

Proskauer Rose LLP

Personal Planning Strategies - December 2019

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Estate, Gift and GST Tax Update - What This Means for Your Current Will, Revocable Trust and Estate Plan - The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer...more

Ruder Ware

Is My IRA Safe From the Nursing Home?

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After working and saving, clients are concerned that unexpected costs will become unplanned for drains on their Retirement Accounts (e.g, 401(k), IRA, Roth IRA, 403(b), etc.). As the need to pay for nursing home care nears,...more

Adler Pollock & Sheehan P.C.

Should a tax apportionment clause be in your estate plan?

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Even though the Tax Cuts and Jobs Act doubled the gift and estate tax exemption to $10 million beginning this year, there are many families that still have to contend with significant federal estate tax liability. Plus, there...more

Adler Pollock & Sheehan P.C.

Sudden impact: When a spouse unexpectedly dies

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It’s almost impossible to fully prepare for a spouse’s sudden death, but it helps to keep one’s finances organized and communicate with a spouse about these matters. This article offers points to address in the event a spouse...more

Adler Pollock & Sheehan P.C.

The flexibility of stretch IRAs: Learn how your IRA can benefit your spouse and other beneficiaries

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IRAs are meant to be used for retirement saving. However, if a person doesn’t need to tap into an IRA for income during retirement, he or she can preserve the assets as part of his or her estate, above and beyond what was...more

Hinshaw & Culbertson LLP

Estate Planning Newsletter - December 2016

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Hinshaw’s Estate Planning Newsletter includes reports on opportunities and challenges that may impact your estate plan. This publication is designed to keep our clients and friends aware of certain opportunities and...more

Chambliss, Bahner & Stophel, P.C.

Understanding the Tax Consequences of Inheriting a Roth IRA

Chambliss, Bahner & Stophel, P.C. on

Passing down a Roth IRA can seem like a good idea, but it doesn't always make the most sense. Before converting a traditional IRA into a Roth IRA to benefit your heirs, you should consider the tax consequences. ...more

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - Year End 2013: Can portability help preserve retirement benefits?

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The American Taxpayer Relief Act of 2012 (ATRA) made the estate tax exemption “portability” feature permanent. This allows a surviving spouse to take advantage of a deceased spouse’s unused federal gift and estate tax...more

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - Year End 2013

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In This Issue: - State death taxes can be hazardous to your estate - Can portability help preserve retirement benefits? - Provide for family members with special needs using an SNT - Estate...more

Pierce Atwood LLP

DOMA Undone

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Signed into law in 1996, the Defense of Marriage Act, known as DOMA, defined “marriage” for purposes of federal law as a union between one man and one woman as husband and wife, and “spouse” as a person of the opposite sex....more

Proskauer Rose LLP

Personal Planning Strategies - July 2013

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On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus ending a four year "fast-track" judicial expedition of the validity of the...more

Katten Muchin Rosenman LLP

Estate Planning Opportunities Arising from Recent Landmark Supreme Court Decisions Concerning Marriages of Same-Sex Couples

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On June 26, 2013, the US Supreme Court (the “Supreme Court”) struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional in the case of United States v. Windsor (“Windsor”). In a related case, the...more

Saul Ewing Arnstein & Lehr LLP

A long engagement: Married same-sex couples finally receive post-DOMA access to federal tax and estate planning benefits

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The U.S. Supreme Court’s ruling in United States v. Windsor will forever change many facets of the lives of same-sex couples....more

Winthrop & Weinstine, P.A.

Supreme Court Overturns Defense of Marriage Act

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On June 26, 2013, the Supreme Court of the United States overturned Section 3 of the Defense of Marriage Act ("DOMA") in Windsor v. United States. Prior to the Supreme Court's decision, Section 3 of DOMA, a federal law, had...more

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