

Qualified Personal Residence Trusts (QPRTs)
A qualified personal residence trust (QPRT) is one of the most effective estate planning techniques available to wealthy families. A...


Gifting to Minor Children and Grandchildren in Trust
The annual federal gift tax exclusion allows an individual to gift up to $14,000 (or $28,000 if spouses elect to split gifts) in 2016 to...


Estate Planning Techniques in this Low Interest Rate Environment
There are a number of estate planning techniques that work more effectively in a low interest rate environment. Accordingly, our current...