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
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