Please note: Throughout this article, reference to “partnerships” includes LLC’s taxed as partnerships, and reference to “partners” includes members of LLC’s taxed as partnerships.
For tax years 2018 and beyond, the IRS will begin implementing new audit rules directed
In 2010, Warren Buffett and Bill Gates made their Giving Pledge campaign public. The Giving Pledge asks some of the wealthiest people in the world to donate at least half of their wealth to charity during lifetime or at their
Around The Water Cooler we typically do not dive into discussions about law review articles. However, several outstanding law review articles have been published in the past year which deserve the attention of trustees, trust beneficiaries and others involved in
Around The Water Cooler this morning, we’re talking about impact investing, family business succession planning, and estate tax liens.
Around The Water Cooler this morning, we’re talking about investing trust assets, trust distributions for health and education, generation skipping transfer taxes, and the Uniform Fiduciary Principal and Income Act.
Around The Water Cooler this morning, we’re talking about trust investments, the importance of updating retirement account beneficiaries, and “directed trusts.”
Around The Water Cooler this morning, we’re talking about “Generative Trusts” and taxes.
The Act provides unique planning opportunities, but it also presents potential pitfalls for estate plans drafted before 2018. It is critical that clients review current plans to ensure that they meet tax and non-tax objectives and determine if they want
In a highly anticipated opinion, the Pennsylvania Supreme Court has prevented an end around the no fault removal provision of Uniform Trust Code (“UTC”) Section 706. As we discussed in “An ‘End Around’ Trustee Removal,” UTC Section 706
A. M. Publishing recently released its 2017 Trust Performance Report. The Trust Performance Report is based on an annual survey of financial institutions which offer trust administration services.
The aggregate data in the 2017 Trust Performance Report and its sister