by Greg Bates | Nov 8, 2019 | Estate Planning
Charles A. Redd discusses the pros and cons of making gifts at this time of a greatly enhanced, historically high basic exclusion amount. At this time, and for the indefinite future, individuals have a greatly enhanced, historically high basic exclusion amount. This...
by Greg Bates | Oct 3, 2019 | Charitable Planning, Estate Planning
David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month. • Private letter ruling approves CLAT with term of years determined by formula—In PLR 201933007 (April 22, 2019), the Internal Revenue Service approved a...
by Greg Bates | Sep 6, 2019 | Estate Planning
Charles A. Redd discusses restrictions on an laws relating to no contest clauses. A beneficiary may be motivated to contest a will or trust instrument because he believes he has sufficient grounds to invalidate the document (for example, due to forgery, lack of proper...
by Greg Bates | Jun 28, 2019 | Estate Planning
On June 25th, 2019, the Connecticut legislature enacted Public Act 19-137, an Act Concerning the Connecticut Uniform Trust Code. This massive bill, over 90 pages in length, adopts four major categories of revisions to Connecticut trust law that will greatly enhance...
by Greg Bates | May 29, 2019 | Retirement Planning
The Setting Every Community Up for Retirement Enhancement Act (SECURE Act) passed in the House with a 417-3 vote on Thursday, May 28th and is expected to make it through the Senate during this current term. The SECURE Act would be the first real major retirement...
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