Estates & Trusts

The National Law Review offers the most recent legal and regulatory developments in estate and trust planning law to provide information on arranging the transfer of assets in anticipation of death while preserving the maximum amount of wealth. Our coverage includes issues such as will contests, business succession planning, durable powers of attorney, charitable trusts, irrevocable and revocable trusts, distribution of trust assets. Tax issues often intersect in this arena including estate taxation, generation-skipping transfer tax ("GST tax"), gift tax and other federal tax issues arising under the American Taxpayer Relief Act and handled by the Internal Revenue Service ("IRS").