On August 2, 2016, the IRS issued proposed regulations which would eliminate a common estate tax planning technique for transfers of ownership interests in family-controlled entities, like family limited partnerships and family limited liability companies. Holly Bastian and Lynn Pearle describe the proposed regulations and the impact on planning in Lexology.
Leah McElmoyl describes “The Top Five Responsibilities of a Trustee of a Special Needs Trust” in JDSupra.
In the Madison State Journal, Dan Caplinger writes about a common estate tax planning technique, the Irrevocable Life Insurance Trust.
The CPA Practice Advisor offers another look at the benefits of Irrevocable Life Insurance Trusts.
Forbes highlights the need for trust planning for minor children.
Shawn Gardner writes about Trust Protectors, an increasingly common tool in estate and trust planning, in the Yuma Sun.
In ThinkAdvisor, Adrienne Penta offers Top 5 Tips for Nonprofessional Trustees.