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Easing Into The Subject Of Conservation EasementsAn easement is the legal removal of a right of use. Conservation easements generally protect wildlife habitat and ... Charitable Gifting
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The Power Of PortabilityOne of the key provisions of ATRA is to make permanent the so-called portability of the applicable exclusion amount between ... Estate Planning
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At Death, Cash is Still King"While my father had considerable assets, they are illiquid, and the family needs immediate financial assistance for a ... Estate Planning
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Teaching Points From The Estate Of A SopranoTony Soprano may have been an expert at hiding his money from the feds, but actor James Gandolfini, the recently deceased ... Estate Planning
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When Baby Boomer Retirees InheritFor those retirees who had not planned on receiving an inheritance or are happily surprised at the amount they receive, it's ... Elder Law
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Charitable Intent Key To Easement SuccessI think that conservation and façade easements are a great idea, but only if you have a sincere desire to help protect your ... Charitable Gifting
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Summer Vacation – Perfect Time For “The Conversation”Chances are good you will be spending some vacation time this summer with older family members. If so, take the opportunity ... Elder Law
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Life Insurance – Incidents Of Ownership (May) Trigger Estate TaxabilityWhen are the proceeds of life insurance policies includible in a taxpayer's gross estate? Fact: the estate tax is set to some ... Estate Planning
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Home Is Where The Estate IsExcept in the case of the superrich, [real estate] is most likely the parents' major asset, and their children understandably ... Estate Planning
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College Funding ConsiderationsThe Uniform Gifts to Minors Act (UGMA) and the Uniform Transfers to Minors Act (UTMA) are sometimes called the ... Estate Planning
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Employee Skin In The Game – Family Business StockOwners want non-family business leaders to behave like owners, and so they give them shares. Trying to align incentives is ... Business
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Why Are Charitable Donors Charitable?Many philanthropic advisers stress that giving is not always this black and white: people need to get the emotional reward of ... Charitable Gifting