The CARES Act Relief

Relief is here! While COVID-19 has cast uncertainty across our financial world, the Coronavirus Aid, Relief, and Economic Security (CARES)

Corporate Trustees

One of the most important decisions in drafting a trust is who will act as trustee.  The obvious choices are friends and family, but this...

Credit Shelter Trust

With the passage of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Relief Act) , many planners...

Estate Planning Defined

There are four elements to estate tax planning available to you and only four: Gifts, Discounts, Charity, and Life Insurance. The problem...

Funding the Estate Tax

It happens when people don’t plan for the future; it happens when they don’t prepare for the high cost of dying.  Unless proper ...

Gifting Prior to 2013

By now you are aware that come 2013 we may see an entirely new estate and gift tax landscape. If Congress fails to make changes to the ...

Joint Tenancy

A recent decision of the tax court has held that the use of joint tenancy among married couples holding their community property in ...