This article reprint appeared in the January 2022 issue of Estate Planning magazine. What is the value of a celebrity’s name and image at death? Since name and image is likely an asset that’s includible in an individual’s estate, swings in its value could have dramatic estate tax consequences. Specifically, the post-mortem right of publicity (ROP) allows an executor or heir to exploit a deceased individual’s persona.
Plan sponsors have a plethora of administrative duties and deadlines to juggle each year, 2022 being no exception. To start out the year, you’ll want to ensure your 401(k) plan complies with any new rules and regulations, as well as ensure you are on track to comply with any upcoming deadlines on the ERISA and IRS calendars.
In the January issue of our monthly flagship publication, we feature:On the Record by Chief Investment Officer Tony Roth discusses the inflation trajectory—the single most important variable shaping the economic and market outlook in 2022. A pivotal element impacting the demand and supply sides of the inflation equation is the long‑awaited rotation from goods consumption to services.
