Sometimes, estate and trust planning is complex, these cases and articles make it easier to understand.

Representative Cases

Frozen T-CLAT Strategy for Family Business Interests 

Favorable Restructuring of Administration of Foreign Situs Trust Investments    

Leveraging $5 Million Estate and GST Tax Exemptions under Testamentary Plans

Foreign Situs Asset Protection/Estate Planning Structure (Basic Elements)    

Articles

The Expanded NIMCRUT Plan: Strategies to Maximize the Donor’s Benefit 

The net income with make-up charitable remainder unitrust (“NIMCRUT”) continues to be an important vehicle to coordinate a donor’s financial and estate planning objectives with his or her intentions for creating a philanthropic legacy. Even though the NIMCRUT can provide substantial lifetime income and tax benefits, there is an estate planning tradeoff to be considered — the principal from the NIMCRUT will ultimately pass to charity rather than to the donor’s heirs.

Charitable Remainder Trusts: How Charity Can Begin (and End) at Home 

Once considered the sole province of the very wealthy, the charitable remainder trust is seen nowadays as a powerful tax and financial planning tool for individuals who are (merely) successful and who are motivated as much by their desire to achieve financial benefits as they are by their charitable inclinations.  

Disability, Death and Beyond:Advance Planning for the Medical Practice and Its Members

A physician who is unable to continue practicing medicine due to a permanent disability will surely be faced with a daunting array of financial and business concerns.
 

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