Decedents sometimes leave an estate plan that creates more problems than it solves. Under the laws of most states, various judicial and nonjudicial options exist with which to repair estate planning defects after-the-fact. It is important to our practices that we have a comprehensive understanding of the following potential solutions: Trust ... Read More›

Among the most useful tools at an estate planner’s disposal is a power of appointment. There’s an almost infinite variety of powers of appointment, and they can be used to accomplish numerous important tax and non-tax estate planning objectives. In addition, powers of appointment may have significant, and sometimes surprising, tax consequences. In ... Read More›

The world of estate planning and trust administration is fraught with a variety of landmines, and only the diligent can detect and avoid them consistently. An estate planning professional’s behavior and performance may be judged unethical or even illegal in a given circumstance even if he or she is exceptionally knowledgeable about the substantive ... Read More›

Attend a CE course that covers the potential opportunities and challenges regarding estate planning. An objective to effectively managing a qualified retirement plan or IRA's is to maintain much of the plan for the longest duration to achieve a maximum income tax-deferred return; all while aiming to preserve a high level of dispositive ... Read More›

Join us for a CE course for estate planning attorneys and CPAs. Asset protection planning can greatly aid your clients and their family during vulnerable financial situations from aggressive creditors. As an Estate planner, you should strive to offer your clients the advantages and techniques to implement asset protection early in the estate ... Read More›

Join us for a CE course for estate planning attorneys and CPAs. A poorly conceived or sloppily designed estate plan can actually cause more problems than it solves. Fortunately, under the laws of most jurisdictions, various judicial and non-judicial options exist with which to remedy estate planning problems after-the-fact. A well-rounded estate ... Read More›

Join us for a CE course for estate planning attorneys and CPAs. Outside the context of outright gifts of cash to a public charity, charitable giving can be complicated. Familiar examples of charitable giving techniques that can present challenges include charitable gift annuities, split-interest charitable trusts, farm or residence remainder ... Read More›

Join us for a CE course for estate planning attorneys and CPAs. Planning and maneuvering to reduce or eliminate taxes aren’t just for the living. Numerous opportunities exist to minimize taxes relating to the transmission of an individual’s property even after he or she has died. A fiduciary (or the fiduciary’s advisors) must have comprehensive ... Read More›

Join us for a CE course for estate planning attorneys and CPAs. The technical intricacies of estate planning are tough enough, but the challenge becomes still more intimidating when the identity of the person(s) to whom the planner owes legal and ethics-based duties is unclear and when the period during which such duties are owed is amorphous. ... Read More›

Join us for a CE course for estate planning attorneys and CPAs. The deployment and use of so-called digital assets has proliferated at breathtaking speed. Virtually anyone who uses a computer or a smart phone has digital assets whether he or she recognizes them as such or not. Some digital assets are just items or information that may have ... Read More›

Exemption planning is a safe and effective protection solution for wealth preservation and is fundamental to estate planning. With exemption planning, you can properly prepare for the next financial disaster, regardless of whether it is self-inflicted or just bad luck. The first step to protecting yourself, your family, and your legacy must begin ... Read More›

Whether you voted for it or against it, Proposition 19 is likely to impact you or a family member at some point in your life. This controversial proposition, passed in November 2020 by a majority vote of 51.1%, amended the California Constitution and introduced two major changes to property tax law that both expanded and restricted benefits ... Read More›