Resources

This blog is provided to you as part of the service that we provide to our clients in connection with estate planning.  It is intended to advise you of a significant change in the manner in which inherited retirement accounts are treated and the unintended consequences that may result if […]

On December 20, 2019, President Trump signed into law the Setting Every Community Up for Retirement Enhancement Act, or SECURE Act.  Beginning on January 1, 2020, the SECURE Act implements substantial policy changes to retirement accounts.  The Act is designed to increase retirement savings, including (i) making it easier for […]

While most of the press has focused on the income tax changes resulting from the Tax Cuts and Jobs Act of 2017 (TCJA), the changes relating to the federal estate and gift tax seemed to have received little attention. That is unfortunate as the changes are significant.  TCJA substantially increased […]

In August of 2016, the IRS issued long awaited proposed regulations under IRC Section 2704. If adopted, these proposed regulations may significantly reduce the opportunity to apply valuation discounts when making intra-family transfers of interests in various entities. For estate planning attorneys and their clients this translates to impending restrictions […]