Private Placement Life Insurance Q&A

September 19, 2018

What is Private Placement Life Insurance?
Private Placement Life Insurance (“PPLI”) is a variable universal

Tools of the Asset Protection Trade: A Necessary Component of the Estate Planner’s Toolbox

September 19, 2018

Although many estate planners think that “asset protection” is a relatively new concept that is

Qualified Personal Residence Trusts

September 19, 2018

A Qualified Personal Residence Trust (“QPRT”) is a technique that enables a donor to remove

Probate Essentials Q&A

September 19, 2018

What is Probate?
Contrary to what most people may think, a “will” is not an

Private Foundation Manager’s Administrative Checklist

September 19, 2018

It is very important to record the activities of the foundation. Examples of instances when

Overview of Private Foundations

September 19, 2018

A private foundation is a flexible vehicle that can assist a donor in conducting charitable

Grantor Retained Annuity Trusts and Grantor Retained Unitrusts

September 19, 2018

Grantor retained annuity trusts (“GRATs”) and grantor retained unitrusts (“GRUTs”) are trusts that are designed

Family Limited Partnerships

September 19, 2018

A properly structured limited partnership, formed and owned by family members to hold business and

Family Limited Partnerships

September 19, 2018

"The hottest idea in estate planning is using a family limited partnership to shift assets

Estate Planning Essentials Q&A

September 19, 2018

What is a "will"?
A will is a document that disposes of your property upon

Estate and Gift Tax Rules for Non-Citizen Spouses

September 19, 2018

This memorandum provides a general understanding of the special estate and gift tax rules applicable