The Inheritor’s Trust IntroductionHarvard Law School Professor A. James Casner illustrated the power of proper trust planning when he told Congress that “in fact, we haven’t got an estate tax,
The 2001 Tax Act has expanded and improved upon provisions regarding tax-deferred college savings plans. IRC Section 529 provides tax-exempt status to two types of programs established and maintained by
The uses of life insurance in the estate planning process are as varied as the type of insurance products available in the market place. It is important to evaluate the