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Mike Hoffman
Valuation Discounts
VALUATION DISCOUNTS We represent many closely held entities. These businesses are operating as S corporations,
Mike Hoffman
Estate Planning for Smaller Estates
ESTATE PLANNING FOR SMALLER ESTATES With the estate tax exclusion for 2012 of $5,120,000,
Mike Hoffman
Beneficiary Flexible Trusts
BENEFICIARY FLEXIBLE TRUSTS A Beneficiary Flexible Trusts (also often called an Inheritor’s Trust or Beneficiary
Mike Hoffman
Decanting & Appointment
THE POWERS OF DECANTING AND APPOINTMENT Decanting can be a powerful modern estate planning tool
Mike Hoffman
Making the Most of Your Exclusion
MAKING THE MOST OF YOUR EXCLUSION AND OTHER ESTATE PLANNING MUSINGS For 2012, the
Mike Hoffman
2012 Estate Planning Notes
ESTATE PLANNING NOTES FOR 2012 Based on the Heckerling Institute on Estate Planning’s 2012 Current
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Hoffman Estate Law
One Big Beautiful Bill: Major Tax Changes
Mike Hoffman
How Urgent is 2025 Exemption Gifting?
Hoffman Estate Law
Paying Your Taxes Safely: Leveraging IRS Direct Pay to Mitigate Fraud Risks
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