The IRS recently issued Private Letter Rulings (PLRs) 202244029 and 202430010, granting waivers of the 60-day rollover deadline to...

Irrevocable trusts, often established with the intention of lasting generations, sometimes require adjustments when circumstances change,...

The concept of a Homestead Exemption is a pivotal part of property law in California, providing significant protection for homeowners. It...

Businesses across America have enterprise risk in spades, and the need for business interruption policies to cover these types of events...

I. Introduction: California not only has a reputation for great weather, beautiful beaches, and geological wonders, but...

ERISA generally makes it more attractive to retain funds in a qualified plan instead of converting the funds to a Roth IRA or traditional...

The very wealthy are always looking to decrease the appeal of specific assets with regard to creditors and litigants. There are new...

With 95% of the world’s litigation taking place in the United States, one must look to provide protection for their retirement assets. ...

Many people believe that the only kind of pension plan one can have is what is known as a qualified pension plan; i.e., pension which...