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Is 2021 the Greatest Year Ever for Estate Planners?

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Why Not To Use Incentive Clauses in Trusts

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The Irrevocable Life Insurance Trust

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The Floating Spouse Provision and More: Designing a Spousal Lifetime Access Trust for Maximum Access and Maximum Divorce Protection

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Top 10 E-mail Etiquette Rules for Estate Planning Professionals (and Their Assistants and Staff)

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Poll Results: The New First-Tier Trust Jurisdictions

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NING Trusts for California Residents: “Rumors of My Death Have Been Greatly Exaggerated”

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Saving State Income Taxes: NING Trusts and Completed Gift Non-Grantor Options

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Life Settlements Can Increase Policy’s Worth

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The 2022 Biden Estate Tax Cliff: Preparing After the 1/1/2013 and 1/1/2021 Cliffs

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