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The Medicaid Asset Protection Trust (MAPT)
Estate Taxation
Long-term care insurance is the preferred option for protecting assets from nursing home costs, because it helps keep clients…
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‘FORE!’ Recent Changes in Florida’s Trust Laws to Review Before Hitting the Golf Course
Estate Taxation
With more than 1,200 golf courses, Florida has more courses than any other state in the United States. With plenty of golf…
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Taxing Decisions: Evaluating Tax Elections After the Death of a Spouse
Estate Taxation
Effective estate administration means identifying, valuing and collecting assets, filing tax returns, making distributions…
Read More
Succession Planning: Paving the Path for Small Business Continuity
Estate Taxation
Running a small business is a journey that is not for the faint-hearted. It involves daily obstacles, long-term strategic…
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The Inheritance Tax under IRC §2801
Estate Taxation
The Heart Act added a new federal Inheritance Tax on certain lifetime and testamentary dispositions to U.S. recipients,…
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Why U.S. Crypto-Millionaires Should Undertake their Estate Planning and Create Irrevocable Trusts During this Crypto Market Downturn
Estate Taxation
Cryptocurrencies, such as Bitcoin (BTC) and Ether (ETH), and non-fungible tokens (collectively “Crypto”), in 2022 were…
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Moving From the U.S. to Canada: An Introduction
Estate Taxation
Every four years in America, an unusual event occurs. It takes place on the Wednesday following the first Monday in November.…
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Estates and Trusts Update – 2022 In Review and 2023 Outlook
Estate Taxation
In the estate planning and administration world, the last two years have been driven by political instability. It started…
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Testamentary Transfers to Non-Citizen Spouses
Estate Taxation
Transfers between U.S. Citizen Spouses -— The Marital Deduction U.S. citizens may delay the imposition of either the U.S.…
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