Estate Planning and Business Law

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  • Special Needs Trust Fairness, At Last
    Special Needs Trust Fairness, At Last

    December 13, 2016 marked the end of a 23 year-long period where mentally fit individuals where barred from establishing their own special needs trusts. The Special Needs Trust Fairness Act, part of ...

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  • The Trump Presidency & Your Estate
    The Trump Presidency & Your Estate

    Last month's election of Donald Trump and Republican majorities in both our Senate and our House of Representatives have raised a number of significant financial uncertainties for some Americans-- ...

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  • What is Portability?
    What is Portability?

    Portability was added to the Job Creation Act of 2010 to allow the estate of a decedent who is survived by a spouse to make a “portability election” to allow the surviving spouse to apply the Deceased ...

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  • The QTIP Trust
    The QTIP Trust

    Estate planning requires special attention in a second marriage when one of the spouses has more assets than the other. One of the tools to help couples in this situation is the QTIP Trust or ...

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  • Marital Deduction
    Marital Deduction

    For married couples, understanding how the marital deduction works is very important for tax and estate planning. The marital deduction provides for unlimited tax-free transfers between spouses during ...

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  • Inter vivos trust vs. Testamentary trust
    Inter vivos trust vs. Testamentary trust

    We often hear the terms “inter vivos trust” and “testamentary trust”. What exactly do these terms mean? The inter vivos trust is established and made effective during a grantor’s lifetime. The inter ...

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