By Thomas C. Morrison J.D. & LL.M. at NYU (in taxation) A living trust is a great estate-planning tool.  Here’s why.   what is a trust  ...

In 2020, the end of May looked a little different than we are used to. Instead of packed commencement ceremonies and large open houses,...

Robocalls allow scammers to target the elderly and other vulnerable individuals all over the nation. One of the most common scams involve...

Groucho Marx once said, “Marriage is a wonderful institution, but who wants to live in an institution?” When we think of marriage, we...

In this article, Sean Morrison and Miller & Chevalier Member Andy Howlett consider the application of the reasonable compensation...

What is the estate tax? The federal estate and gift tax is a unified tax on the value of all gifts made by individuals during their lives...

There are right ways and wrong ways to make gifts to kids. Although tax savings often motivate gifts to kids, the important...

Estate planning options for clients with qualified retirement plans (e.g. 401(k), 403(a) or (b), 457(b) plans) have historically been...

What is a Trust? A trust is an entity, similar to a corporation or a limited liability company (LLC), used for the purpose of holding and...

Few young people are likely to be obsessed with what happens when they die and regard estate planning as an issue for older people. Yet,...

Estate planning requires consideration of both tax and non-tax issues. In most cases, non-tax issues are more important. Here some basic...

In December 2007, the Editors of Fortune Magazine ranked Leona Helmsley’s decision to leave her Maltese, Trouble, a $12 million trust...