Throughout history, many cultures have imposed restrictions on the right of an individual to freely bequeath assets. The historical basis of forced heirship was to
On Dec. 17. 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the Act). The
Over the last few years, there have been several articles written, as well as the issuance of Private Letter Rulings, regarding the potential benefits and
Financial professionals do it. Insurance professionals do it. Actuaries certainly do it. Yet we, as tax and estate planning professionals, all too often recommend techniques and strategies without doing
The current global economic environment demands that legal, accounting and financial professionals be well versed in international tax and estate planning. Sound planning and creative
Many tax and estate planing professionals are aware of the basic tax rules governing dedications for charitable contributions. They know the general distinctions