Weighing Estate Tax “Portability” Against the Bypass Trust
NOVEMBER 9, 2015 VOLUME 22 NUMBER 41 [Note: this article was originally written in 2015. Since then, the estate tax numbers have significantly increased. The structure we explain may still be valid, but not necessarily the numbers.] Here’s a challenging problem for lawyers who focus on estate planning: how can we explain federal estate tax […]
Different Types of Trusts for Different Purposes
JANUARY 17, 2011 VOLUME 18 NUMBER 2 We frequently are asked to explain the differences between different types of trusts, or to analyze a trust with no more information than its type. Confusion about the differences is widespread, and we hope to provide a little clarity to consideration of trust types. Before we embark, we […]