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Estate Planning Retirement Supreme Court of the United States

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 -
FordHarrison

When is a Retirement Account not a Retirement Account?

FordHarrison on

Q: When is a retirement account not a retirement account? A: When it's an inherited IRA and the owner is bankrupt. That's what the Supreme Court said last week in a case involving the Bankruptcy Code's exemption...more

Burr & Forman

Debtor’s Estate Set To Expand Or Contract Based On Supreme Court Ruling In Clark v. Rameker

Burr & Forman on

Before the Supreme Court this term is the question of whether a beneficiary individual retirement account (an “Inherited IRA”) is exempt from a debtor’s bankruptcy estate under 11 U.S.C. § 522(b)(3)(C) and (d)(12)2 of the...more

McDermott Will & Emery

Same-Sex Marriage Cases—Planning Opportunities and Pitfalls

McDermott Will & Emery on

The Supreme Court of the United States recently held that the federal government must recognize same-sex marriages that are valid under state law, and effectively reinstated same-sex marriage in the state of California. ...more

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