Trusts & Estates Articles

In our practice and in the real world, it is usually easier to purchase real estate than to sell real estate. This often ...

Recently enacted “portability” provisions authorize estate of decedents dying in 2011 or later to elect to transfer their unused $5 million exemption from federal estate ...

Stephen discusses lapsing 2012 estate planning opportunities for large estates holding businesses and real estate. Stephen also explores some of the lesser-reported implications of the ...

A solution for real estate owners when the debt owed on a property exceeds its basis.

A choice of law provision in a trust agreement, as is the case with any contract, may not be enforceable against persons who are not ...

Howard Esterces, a member of Meltzer Lippe's Estate and Trusts Group, discusses that those who have already begun receiving required minimum distributions from IRAs and ...

A SCIN typically arises through the sale of shares of stock or an interest in real estate to a family member

REA mandates payment of retirement benefits as a qualified joint and survivor annuity with a spouse (QJSA), and payment of a qualified pre-retirement survivor annuity ...