WealthManagement .com

Estate’s reliance on expert was misplaced.

July 10, 2019

Following the rules of the road will keep your client’s PF running smoothly
and efficiently. 

July 10, 2019

Nonetheless, a cautionary tale on prioritizing creditors.

December 10, 2018
Trusts & Estates Magazine

Starting this month, you'll notice some new
names on our editorial advisory board list.
We've added a committee of practitioners we
feel have been underrepresented when it comes to
input on content in our magazine.

July 23, 2018

Sometimes, a client’s personal goals can conflict with optimal tax planning and produce disastrous results.

July 9, 2018
Wealth Management

I've advised generations of families for three decades. They often ask for advice for the younger generations, which we call Generation Two, or G2 for short. 

Below are 21 points for advising G2. While much of the advice may be familiar, it may be helpful. 

April 30, 2018
Tax & Accounting US, CCH Research & Learning Wolters Kluwer

Creating Creditor Protection Trusts Must Extend Beyond the Spendthrift Provision

In discussing the creditor protection of trusts, practitioners almost always focus first on whether the trust has a spendthrift provision and the protections afforded by the spendthrift provision. In our opinion, this is much like focusing on whether your car has a “Police Up Ahead Alerter” when in fact your car cannot go greater than 30 mph. 

October 13, 2017
25 Elder Law Journal (forthcoming 2018)
Trusts & Estates

Special Report: Review Of Reviews

Sympathetic to the claims that so-called warehousing is
generally bad. Another common concern is that because
DAFs are generally pass-throughs to other charities,
various sorts of donor abuses can occur and are more
likely than when charitable contributions go directly to
“real” charities. Such abuses range from sophisticated
estate-planning transactions down to donors running
contributions to athletic departments for tickets through
a DAF to obtain a 100 percent charitable deduction
rather than the allowed 80 percent deduction.

October 13, 2017
Estate Planning Course Materials Journal
American Law Institute CLE

Fiduciary and personal interests occasionally conflict in the investment or management of trust property. Transactions which are “affected by a conflict” are generally voidable by an affected beneficiary.

June 1, 2017

The continued relevance of IRC Section 1022 and the 2010 estate tax repeal

January 27, 2017