All Wealth Planning Content

Paying for the (Grand) Child’s Education: Making Educated Choices

Sharon L. Klein |
Wealth Planning
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This article reprint was recently published in the Bloomberg BNA’s Estates, Gifts, and Trusts Journal.  Simple annual exclusion gifting can be a very valuable source of funding. Leveraging annual exclusion gifting with trust structures can potentially enhance the benefits. Utilizing the 2018 $11.18 million gift tax exemption has the potential to powerfully impact the educational

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Minimizing or Eliminating State Income Taxes on Trusts

Richard W. Nenno |
Wealth Planning
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An important four-part series that discusses a host of issues involving state income taxes on trusts.  Part One provides an overview of the various approaches to taxation of trust income, then reviews the various constitutional restrictions, as reflected in numerous federal and state cases. Part Two further examines these aspects, beginning with a discussion of

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