Estate Planning

On April 27, 2022, the IRS released proposed regulations that follow up on the initial “Anti-Clawback” regulations released in 2019. The proposed regulations provide guidance on how various estate planning strategies may be treated in…

Between a simpler estate plan that benefits the spouse and a more complicated bypass trust plan designed to reduce estate taxes. For many clients, the high federal estate tax exemption means their estate will not be subject to tax, but if…

None of us can predict what will happen in D.C., but estate planners can take steps now to prepare clients for changes coming in the near future.

The Notre Dame Tax & Estate Planning Institute will be broadcast virtually in October. This webinar will give practitioners a preview of some of the many topics to be addressed at this year’s Institute.

Imagine, you’re an estate attorney having a meeting with client who’s been trying desperately to gain access to his late wife’s Gmail account. He knows her emails contain important documents, but he is not exactly sure what or where they…

Strictly speaking, digital assets are content that is stored in any electronic format. That could mean photos, videos, emails, spreadsheets or text. New digital formats are constantly emerging therefore the definition of a digital asset is…

Too often planning articles and conferences use a “Cleaver family” as the touchstone for planning. The reality is that intact married family units constitute a small percentage of the population. Further, a tremendous percentage of the…

Drug use is on the rise in this country and 23.5 million Americans are addicted to alcohol and drugs. That’s approximately one in every 10 Americans over the age of 12. No estate, tax or financial planner can assume that a significant…

The Heckerling Institute on Estate Planning is the country’s largest and leading conference for estate planners, attorneys, trust officers, accountants, financial planners, insurance advisors and wealth management professionals. Jonathan G.…

Matrimonial Issues and Trust Planning: Using a separate/special revocable trust to preserve the separate property characterization of particular assets and to avoid commingling.