This reprint appeared in a recent issue of Thomson Reuters’ Practical Law Journal and provides a Q&A on the future of the federal estate tax, and the ramifications for estate planning. On September 27, 2017, the Trump Administration, the House Committee on Ways and Means, and the Senate Committee on Finance released the “Unified Framework
This article reprint was published in the September 11, 2017 edition of the New York Law Journal Trusts & Estates section. New York’s last legislative session for 2017-2018 ended on June 21, 2017. A review of what passed before the June recess, what failed to pass and what lies ahead when the session resumes for 2018.
This article was published in Steve Leimberg’s Estate Planning Newsletter and provides a discussion on the Ferri vs. Powell case. The Connecticut Supreme Court found that trust assets were moved out of reach of a divorcing wife through a ‘decanting process,’ but would be considered for alimony purposes. While about half the states provide statutory