Autism Awareness: Creating an Estate Plan That Cares For Your Child
Parents of children with autism face more than the usual challenges in helping their children. A properly-crafted estate plan is a major component in addressing and alleviating these concerns.
By Brad M. Kaplan and Jonathan B. Bressman
Those who believe that stocks they own are undervalued today and have a strong upside potential over the next few years should consider using a GRAT as part of their wealth transfer planning.
By Phillip J. Siana
This article will discuss some of the critical planning implications arising out of the significant disparity that now exists between the federal and New Jersey estate tax exemptions.
By Steven D. Leipzig and Tishya M. Signorelli
The current environment of low interest rates, depressed asset values and valuation discounts make it an opportune time for senior owners of closely-held businesses to pass the torch to the younger generation at minimal transfer tax cost.
By Rita M. Danylchuk and Cathleen T. Butler
UPMIFA, like its predecessor, provides guidance in interpreting and applying donor intent. Donor intent is not to be changed, unless, for instance, the donor provides written consent to such a change as contemplated by the statute.
By Steven K. Migogna and Kenneth J. Lackey
Despite their advantages, such "Crummey powers" complicate trust drafting and can cause tax problems that extend beyond eligibility for the annual exclusion.
By Michael N. Gooen and Allison Clayton
