Tax and Estate Plans


Family Wealth Advisors Insights
Bank of the West
There is great responsibility when serving the ultra-high net worth clients, especially those who are concerned about preserving a family legacy and the successful transfer of their wealth and/or
Tax Reform Is Here
Jane Warner, Bank of the West
The Tax Reform and Jobs Act was signed into law on December 22, 2017. A side-by-side comparison between the old law and the new law highlights the key changes, including the difference between the
Middle Market Businesses Refrain from Capex Investments Despite Tax Incentives
In order to sustain their businesses for the long term, successful business owners tend to be thoughtful in their investments. They act like chess masters, deciding their next five moves in order to
Federal Opportunity Zones (O-Zones): Investment and Tax Deferral Strategy
With the passage of the recently enacted Tax Cuts and Jobs Act, a significant opportunity exists for investors to defer capital gains tax owed via the establishment of the newly created Federal
Powerful Trust Planning Opportunities after Tax Reform for 2018 and Beyond
Al W. King III, South Dakota Trust Company
The Tax Cuts and Jobs Act of 2017 (the “Act”) brought extensive changes and a need to contemplate the doubling of the federal exemption from $5.6 million to $11.2 million for the estate,
Is Your Family's Planning Actually Ready for an Unanticipated Incapacity or Death?
Warner Norcross & Judd LLP
Even though you have created a sophisticated estate plan that will efficiently transfer your wealth at some point down the road, now is the time to make sure your plan is ready to run smoothly for
The New Tax Law and Charitable Giving
Schwab Charitable and Schwab Center for Financial Research
The Tax Cuts and Jobs Act went into effect on January 1, 2018, and some experts suggest there could be a significant impact on charitable giving. Kim Laughton, President of Schwab Charitable, sat
Pitfalls and Opportunities Under the New Federal Tax Law: Part 1
Hemenway & Barnes
By temporarily increasing the federal exemption from $5.5 million to $11.18 million for the gift, estate and generation-skipping taxes, the Tax Cuts and Jobs Act of 2017 (the “Act”) has
Will Tax Reform Impact Charitable Giving?
Wilmington Trust
It’s clear that the 2017 Tax Cuts and Jobs Act created some philanthropic winners and losers for the next few years. With the elimination of the phase-out of itemized deductions, donors who
Real Life Example: Transferring Wealth with Business Interests
Freeborn & Peters LLP
Despite the easing of estate taxes on many taxpayers, many family-held businesses continue to be burdened with large potential transfer taxes. Using a real-life story of one family business, we show