ARTICLES & ESSAYS

Utilizing the Annual Gift Exclusion Amount
As we approach the end of the year, we often get questions from our clients and friends regarding gifting. Almost everyone has heard of the $14,000 annual exclusion for gifting, but what exactly does it mean? And how does it coordinate with the lifetime estate tax exemption? […]

Choosing a Trustee for your Trust
Most of us have Living Trusts because we understand that this allows us to avoid costly probate fees, and to direct the disposition of our assets after our deaths.This is important even in the simplest of family structures, but it becomes particularly critical in the case of blended families with children from prior marriages. […]