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,

We all know about the 10% excise tax, aka penalty, for taking a distribution from an IRA prior to age 59 ½. We are also aware of the several statutory exceptions to this excise tax, although keeping these exceptions, or safe harbors, straight in our minds can be more of a challenge.

Charities might consider revisiting their gift-acceptance-policies to include cryptocurrency.

While making qualified charitable contributions (QCDs) has become a highly popular way to carry out charitable giving objectives while at the same time reducing taxable required minimum distributions (RMDs), not to be forgotten are the aggregation/offset QCD limitations.

If Mr. Trump is re-elected President, and the Heritage Foundation’s Project 2025 is adopted by his administration, there will be a profound impact on tax planning as we know it.

With employers now being offered some tax credits to induce them to adopt a retirement plan for their employees, they may be faced with a choice of establishing either a SEP IRA plan or a SIMPLE IRA plan.