Cheshire Wealth Manager
A suite of retirement planning tools serving all phases of the retirement process...
The Perfect Storm
I hesitate to write an article containing hyperbole. Whenever I read something that contains terms such as unheard of, or my immediate, admittedly cynical,...
Upside Down in 2011
When Superman was trapped in Bizarro World, he found everything was the opposite of its earthly counterpart. Or, as Jerry Seinfeld observed, for an inhabitant...
Entrepreneurial Growth
The preliminary results of a study commissioned by the Family Firm Institute, soon to be published in Family Business Review, provide a new framework...
A Widening Net
With 2011 come and gone, we look back at the recent developments in the area of asset protection planning. With fewer clients concerned about estate taxes...
Being a Fiduciary in the Age of Uncertainty
The interplay among tax laws, investment performance and a beneficiary's wellbeing shapes a fiduciary's responsibilities. When a trustee distributes assets...
The High Cost of Aging
Long-term care (LTC) and how we pay for it continue to be major issues for Americans and our federal, state and local governments. Congress attempted...
2011: A Time to Hunker Down
As we begin 2012, certain global concerns from 2011 continue to resonate. We're still dealing with an: uncertain global economy, with a focus on the troublesome...
Beating the Odds
As advisors to wealthy families, we have a responsibility to help clients plan for the future and prepare for unpredictable events. The start of a new...
Coping With Fragility
If we had to sum up the current investment environment in one word, it would be World financial markets are currently extremely fragile as Europe heads...
Situs at a Glance*
USRAP Uniform Statutory Rule Against Perpetuities GST generation-skipping transfer POA power of appointment bp bonus points PFTC private family trust...
Which Situs is Best in 2012?
The combination of the generous $5 million gift, estate and generation-skipping transfer (GST) tax exemptions (adjusted for inflation) provided in the...
A Look Back at Life Insurance
Life insurance is a confusing topic in and of itself. Start a conversation about life insurance at your next cocktail party and see what happens. The...
A Year of Speculation
As we embark on charitable gift planning for 2012, a look back at the events affecting philanthropy in 2011 can be helpful. At first glance, the events...
Note From the Editor
The past year has been a mixed blessing for estate-planning professionals and their clients. On one hand, the increased estate and gift tax exemption...
The Economy and Other Retirement Account Mysteries
The economy and the markets were major factors in retirement plans last year. Roth individual retirement account 2010 conversions were recharacterized...
On the Cover
Just as the fate of our estate and gift tax laws remains a mystery as we begin 2012, so too does the fate of the ship that appears on this month's cover,...
Willing Buyer, Willing Seller, Willing Donor
Given the current real estate market, some owners are feeling more charitably inclined than they used to be. The thought crossing their minds is something...
Step-Transaction Doctrine Compliance
With the lifetime gift tax exemption at $5 million and the gift tax rate at 35 percent, now's a perfect time for taxpayers to take advantage of wealth...
Trusts That Cry for Attention
Over the past several years, a number of state law changes have caused the issue of trust modification/reformation1 to garner more and more attention...
Watch Your Back and Cover Your Tracks
A client's lack of sophistication and guidance regarding trust-owned life insurance (TOLI) can put estate-planning lawyers in the hot seat. Most states...
Fraudulent Transfer Claims
The first bankruptcy case involving an Alaska asset protection trust (APT), In re Mortensen,1 has been decided. This case (we'll refer to it as Mortensen...
Executive Decisions
Corporate executives who amass large amounts of company stock face some unique wealth-transfer challenges and opportunities. Large holdings of a single...
A Survival Guide for Private Foundations and Endowments
It looks like 2012 may be another difficult year for not-for-profits' investment portfolios. Volatility threatens to stay up; yields, down. Many private...
Volatility An Impediment for Trustees
Global geopolitical concerns have contributed to an unstable economy and increasingly volatile markets. Excessive volatility adds even more complexity...
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