Insights
Estate, Wealth & Succession Planning
-
May 28, 2026
Private Foundation Excise Taxes and the Unique Problems Facing Entrepreneurs
Private foundations offer legacy and family involvement benefits, but strict excise tax rules can impact ownership and planning.
-
May 14, 2026
Trump Accounts and the Stock Donation Debate: What the Law Actually Says — and What Is Still Unsettled
The Trump administration is weighing whether to allow contributions of appreciated stock directly into §530A “Trump Accounts” — children’s savings accounts crea…
-
April 17, 2026
The Freeze Partnership: A Targeted Solution When GRATs and IDGTs Fall Short
Freeze partnerships offer a powerful alternative to GRATs and IDGTs, especially for highly appreciated assets with negative capital accounts
-
March 26, 2026
Leveraging Unused Estate Tax Exemption with Incomplete Gift Trusts and General Powers of Appointment
The OBBBA expanded lifetime estate and gift tax exemptions, creating new planning opportunities for high‑net‑worth families.
-
March 6, 2026
Charitable Planning for Debt-Financed Real Estate: Leveraging NECTs and C Corporation Structures Beyond the 10-Year Exception
With careful structuring, leveraged real estate can be contributed in a way that preserves charitable intent without burdening the ultimate charitable beneficia…
-
February 12, 2026
Disguised Sales of Partnership Interests: A Case Study on Structured Redemptions
Analyzes disguised sales of partnership interests through case law and a structured redemption case study, with practical guidance on §707, §736, and IRS rechar…
-
December 5, 2025
Closing Out 2025: Tax Planning Under the One Big Beautiful Bill Act for State and Local Tax and Charitable Deductions
As 2025 comes to an end, it is an appropriate time to revisit state and local tax deductions and charitable giving plans.
-
November 14, 2025
IRS Releases 2026 Retirement Plan Contribution Limits: What Employers and Plan Participants Need to Know
The IRS has announced updated cost-of-living adjustments for retirement plan contribution limits that will take effect in 2026.
-
August 15, 2025
PART 4: One Big Beautiful Bill Act – Impact on Charitable Giving and Estate Planning
Signed July 4, 2025, the OBBBA extends key 2017 tax provisions and raises estate, gift and charitable giving rules effective January 1, 2026.
-
July 2, 2025
Byrd Blindside: Republicans’ End-Run Around Senate Rules
Senate Republicans have adopted an unusual procedural strategy to bypass the Byrd Rule’s budget restrictions on the “One Big Beautiful Bill.”
