Trusts and Estates
Learn which trust is best for which clients, the tax benefits of different estate planning strategies and how to transfer wealth responsibly, as well as estate planning techniques that benefit families with special needs
New Tax Rules Sweeten the Break on Small-Business Stock, but Watch Out
By Robert Bloink and William H. ByrnesWealthy clients can multiply this benefit by gifting, but the rules are complex, especially when using trusts.
August 28, 2025
Client Sues Advisor, MassMutual Over Premium-Financed Life StrategyThe plaintiff says the advisor should have used a 1035 exchange to get him a better deal.
August 26, 2025
Northern Trust Sues Ex-Employee, Saying He Stole From a ClientThe firm alleges a former relationship advisor made unauthorized transactions from a client's account.
August 26, 2025
HNW Client Segment to Hit $30T by 2028: CerulliWealth creation and concentration among highly affluent households have surged in recent years — with more growth coming.
August 24, 2025
Tax and Spending Bill Delivers Estate Tax Gift to UHNW ClientsWealthy clients have the certainty they need to engage in wealth transfer strategies designed to minimize tax exposure.
August 19, 2025
Judge Lets Family's Suit Over $67.5M in Life Insurance Move ForwardWhen interest rates rose, the cost of the premium financing used to buy the policies soared.
August 18, 2025
Tax Court Rules Against Micro-Captive Case Involving Life and Annuity AssetsThe judge put off deciding whether to apply a 40% penalty related to economic substance questions.
August 15, 2025
The 6 Biggest Money Mistakes Made by the Ultra-WealthyJust because a client successfully accumulated significant wealth doesn’t necessarily mean they’re ready to manage it.