LexisNexis® Legal Newsroom
Estate Planning In A New Environment

By Adam J. Gottlieb While interest rates continue to stay low and values of marketable securities and real estate are down, opportunities abound for estate planning to minimize the tax cost of transferring assets. In this entry we discuss three options that may be useful in current estate planning...

Can You Move An UTMA Account To A Trust?

By Adam J. Gottlieb In February, I wrote about moving an UTMA account to a qualified Tuition Program under §529 of the Internal Revenue Code (a "529 Plan"). Other options may also exist. For example, a Custodian of an UTMA account may want to create a Trust and move the UTMA property...