October 2013 Archives

Trusts in special needs planning

Estate planning is only good to the extent that it takes an individual’s unique circumstances and goals into consideration. For this reason, there can never be a one size fits all estate plan. Because of circumstances, what works for one family will not necessarily work for another family. For families with special needs members, there are specific concerns that need to be addressed for an estate plan to be a good fit.  

Undue influence at issue in Cohen will dispute

Will disputes are sometimes part of the probate process. There are a variety of reasons why these disputes can arise, but there are some scenarios that occur more frequently than others. One of the most common bases for will contests is that the testator—the person who executed the will—lacked testamentary capacity.

Balancing estate tax and capital gains tax liability

In our last post, we explored the issue of income tax savings with respect to bypass trusts. In this one, we’ll look at a particular strategy to allow beneficiaries of a bypass trust avoid capital gains tax on assets they receive when a surviving spouse (their father or mother) dies.

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