The Tax Court ruled in 2021 that the estate of a man with a complicated marital history wasn’t liable for a $42.6 million estate tax
More Estate & Tax Law Changes Brewing My law partners and I recently attended the Heckerling Estate Planning Institute conducted by the University of Miami
Howard Gardner, professor of education and psychology at Harvard University, writes many books on leadership and creativity. One book, Leading Minds, demonstrates how a leader
I’ve received several questions about living wills. Living wills are not documents that leave assets and property to your loved ones. Those are “Last Will
A perplexing issue for many clients planning their estates surround the federal estate tax exemptions. Currently everyone has an exemption of $12.06 million. That amount
Carl is a nephew of my clients. He’s 23 years old and has learning and physical disabilities, living with his parents. They were told by
When counseling, I asked Robert a simple question. “Do you envision your children and grandchildren living a more extravagant lifestyle than you and Diane have
Our retired law partner Jay A. Brett, who spent his entire career at The Sheppard Law Firm, eulogized John Sheppard at his memorial service: “Good
Thirty years ago, a man I barely knew hired me as an associate attorney in his law firm. It was the most fortunate day of
In a recent column I discussed the benefits of embedding continuing testamentary trusts for your children and grandchildren into your revocable living trust. After your
