Revoking a Joint Trust in New Jersey – Lessons from Clements
Why “Close Enough” Never Works When Revoking a Joint Trust A New Jersey appellate court just reminded every estate planner […]
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Why I need a SLAT (Spousal Lifetime Access Trust)
A spousal lifetime access trust (“SLAT”) is an irrevocable trust created by one spouse (the grantor spouse) for the primary […]
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IRS Rules Under Section 2511 that Transfers to Irrevocable Trust are Incomplete for Purpose of Federal Gift Tax
In the only private letter ruling addressing incomplete gift, non-grantor trusts (“INGs”) in 2020, the IRS ruled that the subject […]
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