Gross Estate

Much Ado About Nothing?

by Erika Stein Rosenhagen February 4, 2013 Estate Planning 101

Last week, I was lucky enough to see the cliff up close. Not the fiscal cliff that kept us all riveted (or not) for the month of December, but a beautiful snow covered cliff. And [...]

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Attorney Under the Weather? Tough Luck, says the IRS

by Steve Held April 11, 2012 Guest Articles

Although most of us would consider our estate planning attorney to be superhuman, the fact of the matter is that sometimes they are unable to perform their duties.  In a recent case, the district court [...]

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What is Portability?

by Jamie Held October 31, 2011 Estate Planning 101

2010 Tax Relief Act The 2010 Tax Relief Act (a.k.a. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) provided us with a $5 million federal estate tax exemption and a federal [...]

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Collections by Affidavit

by Jamie Held April 6, 2011 Probate

Probate, among other things, is intended “to promote a speedy and efficient system for liquidating the Estate of the Decedent and making distributions to his successors.” A traditional probate administration is neither “speedy” or “efficient” [...]

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Citizenship Impacts Estate Taxes

by Jamie Held January 1, 2011 Estate Planning 101

Are you and your spouse both U.S. citizens?  If not, the foreign citizenship of you and/or your spouse may have a surprising estate tax impact. THE MARITAL DEDUCTION If an individual’s estate exceeds the estate [...]

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Business Succession Planning

by Jack Roberts December 16, 2010 Estate Planning 101

Business succession planning is an important issue that should be addressed not only as part of an individual business owner’s estate planning process, but also by all of the owners of family-owned and closely-held businesses. [...]

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Probate can inspire estate planning

by Maggie Green November 19, 2010 Estate Planning 101

Almost all of my non-lawyer friends give me a funny look when I talk about probate.  Yes, it is an odd word, but with a short explanation, it makes sense.  I  find that the basics [...]

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2010 Roth IRA Conversion

by Jamie Held November 14, 2010 Investments & Insurance

Do not miss out on an unprecedented retirement and estate planning opportunity.  During 2010, converting “traditional” IRA accounts into “Roth” IRA accounts present some unique opportunities. TRADITIONAL vs. ROTH A traditional IRA is an individually-owned [...]

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Estate Tax Update

by Jamie Held October 24, 2010 Estate Planning 101

The current year has been and still is a chaotic year in the area of estate planning.  Currently, there is no federal estate tax.  And, what will ultimately happen to the federal estate tax is [...]

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The Benefits of Utilizing Corporate Trustees in Your Estate Plan

by Adam Cox October 18, 2010 Estate Planning 101

Selection of the appropriate trustee is often an emotional decision. While many grantors may feel that naming someone outside the family to act as trustee may be seen as a “vote of no confidence” for [...]

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Incorporating Flexibility in Uncertain Times

by Jamie Held October 14, 2010 Estate Planning 101

As you may or may not know, 2010 has been a tumultuous year in the area of estate planning. Currently, there is no federal estate tax.  And, worse yet, no one knows exactly what the [...]

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