Archive | Estate Planning

Will Your Legacy Withstand the Test of Time? Here’s the Formula.

What makes a family business so successful? How is it that some family run businesses, over the years, prove to withstand the test of time, while others fail generational transition? A successful family business is a marriage of the family dynamic with economics. This marriage creates a number of challenges, but if effectively managed, fosters […]

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State of Estate Tax

As we are one month into 2014, it is worth discussing the current state of the Estate Tax. A little over a year ago, the US Congress passed the American Taxpayer Relief Act (“ATRA”) of 2012 which froze the exemption amount at $5,000,000, indexed for inflation in future years, with a top tax rate of […]

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With the federal current estate tax exemption amount and rate scheduled to expire at the end of the year, much uncertainly looms as to whether Congress will enact permanent legislation, and if so, what will result. As there are several possibilities, ranging from a $1,000,000 exemption amount to keeping the current exemption amount (and alternative […]

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Attractive Wealth Transfer Opportunity in a Depressed Economy

Attractive Wealth Transfer Option in a Depressed Economy               Now is an opportune time for individuals to take advantage of low interest rates when reviewing their estate plans.  One option that is available now, but may become limited by legislation pending in Congress, is known as a “Grantor Retained Annuity Trust” or a “GRAT”.  A […]

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