The Issue with Issue: Rights of Posthumously Conceived Children

Sharon L. Klein |
Wealth Planning

This article reprint appeared in the September 2021 issue of Estate Planning magazine. With sophisticated storage techniques for genetic material and advances in medical technology, a child can be conceived after the death of one or both of the child’s genetic parents. The traditional context for the use of stored genetic material after death had generally involved sperm stored before the death of a cancer patient, who preserved it fearing infertility or death.

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Using a DING Trust to Reduce State Income Tax

Jeffrey C. Wolken |
Emerald GEMs

August 10, 2021—Those who live in a high-tax state could benefit from the use of a Delaware incomplete-gift non-grantor (DING) trust. It’s an attractive technique that may reduce or potentially eliminate state income taxes on capital gains occurring inside the trust. In today’s podcast, National Director of Delaware Trust Planning Jeff Wolken discusses a tax-smart planning opportunity through the strategic use of the DING trust.

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