Trust and FDIC Insurance: How Much is Covered?
Mar 13, 2023
With the sudden closures of some major regional and industry-specific banks, many people are worried about their FDIC coverages for accounts held in trust. This is a good opportunity to…
Taxation of Trusts
Mar 09, 2022
How Trusts are Taxed We can talk hours about the intricacies of trust taxation, but here are some basic concepts that will still go a very long way when it…
Foreigners Owning U.S. Real Property
Mar 08, 2022
This is Part 3 in a three-part series about Estate Planning for Non-Citizens. In Part 1, I discussed general issues involving non-citizen planning. In Part 2, I discussed what is a…
The Generation Skipping Transfer Tax (GSTT)
Mar 05, 2022
This is Part 2 in a two-part series about Transfer Taxes. In Part 1, I discuss what is the gift tax and estate tax. The GST Tax The generation skipping transfer…
What is a Qualified Domestic Trust (QDOT)?
Mar 05, 2022
This is Part 2 in a three-part series about Estate Planning for Non-Citizens. In Part 1, I discussed general issues involving non-citizen planning. In Part 3, I discuss the various…
Estate Planning for the Non-Citizen
Feb 26, 2022
This is Part 1 in a three-part series about Estate Planning for Non-Citizens. In Part 2, I discuss what is a QDOT. In Part 3, I discuss the various ways…
Qualified Small Business Stock & Use of Non-Grantor Trusts
Feb 21, 2022
This is Part 2 in a series I have written on the use of QSBS in estate planning. Part 1 focused on what is qualified small business stock. QSBS &…
Dynasty Trusts
Feb 21, 2022
This is a part in a series of articles I have written on various types of irrevocable trusts. What is a Dynasty Trust? Many people refer to dynasty trusts to mean…
SLATs and SLANTs
Feb 21, 2022
This is a part in a series of articles I have written on various types of irrevocable trusts. What is a SLAT? A SLAT stands for a Spousal Lifetime Access…
Sales to IDGTs
Feb 21, 2022
This is a part in a series of articles I have written on various types of irrevocable trusts. Intentionally Defective Grantor Trust What is a sale to an Intentionally Defective Grantor…
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