Divorce Decree and Notes from Settlor Did Not Modify Irrevocable Trust
Ken and Sue Weeks created an irrevocable trust called the Agusta [sic] National Trust. Two pieces of real estate were deeded to the trust. One deed misspelled the name of…
What to Know About Probate: Estate Planning Basics
Most estate planning attorneys can help you craft an estate plan that minimizes or avoids probate altogether. Probate proceedings are part of the public record and can be very time-consuming…
Reducing the Risk of a Family Fight in Probate Court
Many family circumstances can increase the risk of probate litigation. High-risk factors that often bring about probate litigation can include sibling rivalry, second marriages without a prenuptial agreement, and dysfunctional…
Is Your Financial Information in Order?
Preparing and organizing your financial information for when you are no longer capable will bring peace of mind to you today. At the same time, it may relieve your loved…
Checks Cashed After Death Are Part of Estate
The United States Court of Appeals for the Third Circuit holds that checks cashed after the decedent’s death are still part of the taxable estate. In Estate of Demuth v.…
IRS delays Roth requirement for some catch-up contributions
By Robert Steyer The IRS on Aug. 25 announced a two-year moratorium on enforcing a provision of the SECURE 2.0 Act of 2022 that requires catch-up contributions for defined contribution…
Postnuptial Agreement Subject to the Same Statutory Requirements as Prenuptial Agreements (Tenn. App.)
In 1989, Doris and Nathan Etheredge signed an "Agreement to Devise Property." It was a second marriage for both; each had children from prior marriages, and the agreement was signed…
Inherited Retirement Accounts: Minimizing Tax Consequences
The Setting Every Community Up for Retirement Enhancement (SECURE) Act, which went into effect in 2020, changed how beneficiaries of inherited retirement accounts must withdraw these funds. The Act’s passage…
Mitigating the Impacts: Sunsetting the Tax Cuts and Jobs Act
The Tax Cuts and Jobs Act (TCJA) took effect on Jan. 1, 2018, and impacted personal income taxes, small businesses, estate tax rules, capital gains rules, special needs accounts, and…
What Is a Gun Trust?: Estate Planning Q&A
According to Pew Research, 30 percent of adults in the United States report owning a firearm. Gun sales have risen in recent years, particularly during the Coronavirus pandemic. While many…
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