The Importance of Naming a Contingent Beneficiary of a Retirement Account

Michael J. Jones

A recent private letter ruling underscores the importance of making sure your clients name both a primary beneficiary and a contingent beneficiary for their retirement accounts, in case their primary beneficiary dies before they do.

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FLP Transfer Runs Afoul of IRC Section 2036(a)

Kenneth A. Pun, Margaret St. John and N. Todd Angkatavanich

In Estate of Holliday v. Commissioner, the Tax Court determined that property transferred by a decedent to an FLP during her life was includible in her estate by virtue of IRC Section 2036(a).

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The Challenges of Cross-Generational Communication

Daisy Medici

Cross-generational communication can be particularly challenging, as each generation brings its own habits, beliefs and ideals all formed by very different experiences, traditions and societal norms.

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No-Gift Irrevocable Life Insurance Trust Funding

Richard L. Harris

How would you like to be able to fund life insurance policies in an irrevocable life insurance trust (ILIT) without making any taxable gifts?  

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Practical Planning for Clients Owning Artwork

Thursday, March 24, 2016 2 p.m.

This webinar will explore the advantages and disadvantages of the various planning options for clients with artwork and collectibles.

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