Estate and Elder Law

Recent Posts

Morrison & Foerster LLP: Dynasty Trusts: The Perpetuities Patchwork and Other Considerations
Posted on 3 Dec 2012 by Morrison and Foerster LLP

By Genevieve M. Moore , Morrison & Foerster LLP As the year winds down, many of our clients are taking advantage of the unprecedented opportunity to make gifts of up to $5,120,000, per donor, free of any federal gift tax. Since the federal generation... Read More

Dedon on Estate Planning - The All Important “Ascertainable Standards”
Posted on 5 Dec 2011 by John Dedon

I have written in the past about designing Trusts for children. Indeed, you can see under the "Most Popular Posts" section of my blog, a post devoted to the subject. In planning for children, the question always comes up: upon the death of... Read More

90 Year Limit To Dynasty Trusts Proposed In 2012 Budget
Posted on 8 Mar 2011 by Michael D. Bonasera

If the estate planning lawyers you know are looking even more pallid than usual this morning, its likely because of this story in today's WSJ : A type of trust used by the wealthy to shelter assets from estate taxes for hundreds of years, or even... Read More

90 Year Limit To Dynasty Trusts Proposed In 2012 Budget
Posted on 8 Mar 2011 by Michael D. Bonasera

If the estate planning lawyers you know are looking even more pallid than usual this morning, its likely because of this story in today's WSJ : A type of trust used by the wealthy to shelter assets from estate taxes for hundreds of years, or... Read More

Estate Planning for the New Year
Posted on 3 Jan 2012 by John Dedon

Happy New Year The end of the year and the start of a new one is the traditional time for retrospectives and predictions. In the estate world, the dominate theme in 2011 was the extraordinary asset transfer opportunities available to the wealthy... Read More

Tax Planning Strategies for Transferring Family Homes: Dynasty Trusts
Posted on 13 Aug 2010 by Nancy G. Henderson

If a property owner intends for property to remain in trust for the use and enjoyment not only of the owner's children, but for future generations of descendants, a "dynasty trust" can be an excellent vehicle to accomplish this objective... Read More

Dedon on Estate Planning - The All Important “Ascertainable Standards”
Posted on 5 Dec 2011 by John Dedon

I have written in the past about designing Trusts for children. Indeed, you can see under the "Most Popular Posts" section of my blog, a post devoted to the subject. In planning for children, the question always comes up: upon the death of... Read More

Tax Planning Strategies for Transferring Family Homes: Dynasty Trusts
Posted on 13 Aug 2010 by Nancy G. Henderson

If a property owner intends for property to remain in trust for the use and enjoyment not only of the owner's children, but for future generations of descendants, a "dynasty trust" can be an excellent vehicle to accomplish this objective... Read More