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ABLE Act Benefiting Disabled Americans Passed by Congress

December 23, 2014

In its first major piece of legislation benefitting disabled individuals since the 1990 Americans with Disabilities Act, on December 16,…

DOMA Section Declared Unconstitutional – But What Are The Ramifications?

June 28, 2013

The Supreme Court struck down Section 3 of the Defense of Marriage Act on June 26, 2013.  The Act (“DOMA”)…

Increased Estate And Gift Tax Exemption Made Permanent By The American Taxpayer Relief Act

January 17, 2013

On January 2, 2013, President Obama signed the American Taxpayer Relief Act.  The income tax provisions of the law have…

Bracket Shifting Gifts and “Death-Bed Planning” in 2010

August 4, 2010

Death and taxes may both be certain, but in 2010 the rules governing death taxes are anything but certain.  The…

Co-venturing Can Create Benefits for Business and Charity But May Be Regulated By Disclosure Laws

June 25, 2010

Charities and for-profit businesses can often cooperate on promotional efforts that increase the sales of the business and generate substantial…

Estate Planning Opportunities for 2010—Act Now!—Limited Time Offer!

March 29, 2010

The failure of Congress to address the federal estate, gift and generation skipping tax prior to January 1, 2010 creates…

What ever became of the Federal Estate Tax?

February 24, 2010

Much to the surprise of practitioners in the estate planning area, Congress did not, prior to the end of 2009,…