Estate Planning During the COVID-19 Pandemic

The COVID-19 outbreak has shown us that now—more than ever—we need to protect the health and safety of our loved ones.  In addition to practicing

COVID-19 Has Changed Charitable Trust Planning

COVID-19 is a public health issue that goes far beyond the bounds of this blog. However, focusing only on the economic side of the equation,

Recent Cases Highlight Pitfalls of Unreported Foreign Accounts (Part 2)

As I previously described, in Part 1, under the Delinquent Filing Procedures, a taxpayer with unreported foreign accounts or assets can file the foreign reports

Recent Cases Highlight Pitfalls of Unreported Foreign Accounts (Part 1)

Three cases were recently decided against taxpayers that shed light on the hurdles Americans must climb if they have unreported foreign accounts or assets. As

Using Limited Partnerships To Bridge International Borders

Planning for an estate that spans multiple international jurisdictions is challenging. One of the hardest aspects is to create a structure that allows family members

Trusts Are Now the Best IRA Beneficiaries

I have previously written about the complexity that the Secure Act has introduced to trust beneficiaries here and here.  I also previously suggested that under

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