Modifying Estate Planning Documents
MODIFYING ESTATE PLANNING DOCUMENTS Once a client has their estate planning documents in place, especially
Valuation Discounts
VALUATION DISCOUNTS We represent many closely held entities. These businesses are operating as S corporations,
Estate Planning for Smaller Estates
ESTATE PLANNING FOR SMALLER ESTATES With the estate tax exclusion for 2012 of $5,120,000,
Beneficiary Flexible Trusts
BENEFICIARY FLEXIBLE TRUSTS A Beneficiary Flexible Trusts (also often called an Inheritor’s Trust or Beneficiary
Decanting & Appointment
THE POWERS OF DECANTING AND APPOINTMENT Decanting can be a powerful modern estate planning tool
Making the Most of Your Exclusion
MAKING THE MOST OF YOUR EXCLUSION AND OTHER ESTATE PLANNING MUSINGS For 2012, the
2012 Estate Planning Notes
ESTATE PLANNING NOTES FOR 2012 Based on the Heckerling Institute on Estate Planning’s 2012 Current
Georgia Education Expense Tax Credits: Do Not Wait!
June is the new November The Georgia Dept. of Revenue is approving education expense tax
MEDICAID PLANNING USING IRREVOCABLE INCOME ONLY TRUSTS
For most clients, planning to obtain Medicaid is a last resort; however, with the catastrophic
H&A Successful in another Estate Tax Audit
H&A has again successfully settled an estate tax audit. In this case, the IRS confronted the
