Suzanne Shier, Northern Trust: Optimizing Lifetime Gift Exclusions in 2020 (Jan. 23, 2020)

Suzanne Shier, Chief Wealth Planning and Tax Strategist, Northern Trust, has released a publication entitled Optimizing Lifetime Gift Exclusions in 2020 (Jan. 23, 2020). It begins as follows: 2020 is a pivotal year. It marks the start of a new decade. Markets have been strong, interest rates low, elections are looming, and we have settled … Continue reading Suzanne Shier, Northern Trust: Optimizing Lifetime Gift Exclusions in 2020 (Jan. 23, 2020)

KPMG Individual Tax Planning Guide 2020 Released

To support year-end tax planning and help plan for the year ahead, KPMG LLP has produced a tax planning guide for individuals. KPMG’s 2020 Personal Tax Planning Guide [PDF 1.7 MB] (88 pages) concerns individual income tax planning, planning for your business, the qualified opportunity zone program, investment-related tax issues, and information for higher-income taxpayers … Continue reading KPMG Individual Tax Planning Guide 2020 Released

The Location of Holographic Wills by Kevin Bennardo and Mark Glover (Sept. 23, 2019)

Kevin Bennardo and Mark Glover have made their paper, The Location of Holographic Wills, available for download. This article was published as a part of the North Carolina Law Review. The abstract of this article, available on SSRN, reads as follows: North Carolina should abolish its location requirement for making a holographic will. Under the … Continue reading The Location of Holographic Wills by Kevin Bennardo and Mark Glover (Sept. 23, 2019)

2020 54th Annual Heckerling – ABA Reports [Updated 2020.01.23]

The 54th Annual Heckerling Institute on Estate Planning is being held January 13-17, 2020. The Heckerling Institute on Estate Planning is the nation's leading conference for estate planning professionals. The program is designed for sophisticated attorneys, trust officers, accountants, insurance advisors, and wealth management professionals who are familiar with the principles of estate planning. The … Continue reading 2020 54th Annual Heckerling – ABA Reports [Updated 2020.01.23]

Do-It-Yourself Wills by David Horton (Nov. 6, 2019)

David Horton has made his paper, Do-It-Yourself Wills, available for download. This article was published as a part of the UC Davis Law Review. The abstract of this article, available on SSRN, reads as follows: Although most testators hire lawyers, others draft their own wills. Some try to comply with the Wills Act, which requires … Continue reading Do-It-Yourself Wills by David Horton (Nov. 6, 2019)

Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2019

Bessemer Trust has released Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2019. Bessemer's announcement begins as follows: In an annual tradition, Ron Aucutt has identified what he views as the top ten estate planning and estate tax developments of 2019 and has provided context and analysis for each item.This analysis addresses … Continue reading Ron Aucutt's Top Ten Estate Planning and Estate Tax Developments of 2019

SECURE Act Commentary [Updated 2020.01.09]

The following list will be updated periodically as new reports are located. Therefore, please check back periodically. Marketwatch (Dec. 30, 2019): Secure Act includes one critical tax change ‘that will send estate planners reeling’Marketwatch (Dec. 28, 2019): Inheriting a parent’s IRA or 401(k)? Here’s how the Secure Act could create a disaster.Kiplinger (Dec. 30, 2019): … Continue reading SECURE Act Commentary [Updated 2020.01.09]