A surviving spouse named as the sole beneficiary of a qualified plan retirement account can elect to be treated as the employee-participant to arguably extend the period of distribution from that inherited retirement account.

The SECURE Act 2.0 of 2022 created significant changes to and incentives for qualified plans.

The use of multiple Trusts might be a good way for a donor to make lifetime gifts.

A probate court can deny a trustee its fees, including attorneys’ fees it incurs regarding the Trust, when the court finds that there has been a breach of fiduciary duty.

Use caution when using a transfer-on-death or a payable-on-death beneficiary designation.

Some married individuals who want to adopt estate planning strategies to transfer wealth at little or no transfer tax exposure might want to take a look at a remainder purchase marital trust while prevailing interest rates are, relatively speaking, high.

As 2026 inches closer, we can expect a huge number of gifts to be made to use the donor’s large available bonus applicable exemption amount until it expires on 12/31/25.

A new Department of Labor Fiduciary Rule has been published that would cover advice to roll retirement funds into an IRA which is intended to address perceived conflicts of interest.

Protecting a trust beneficiary’s interest in a Trust in a divorce proceeding is becoming more and more difficult as states seem to ignore separate property principles.

A backdoor Roth IRA conversion should be of interest to high earners who do not qualify to contribute under the current Roth IRA earned income rules,