How New York Hunts Down Tax Refugees

Ben Steverman, of Bloomberg, writes about New York’s attempt to collect taxes from New Yorkers who migrate to other states, such as Florida, for tax reasons.  His article begins as follows:

Every year, some 55,000 New Yorkers move to Florida, more than those who migrate to any other state. In

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Planning for Divorce When Drafting a Trust

Kim Kamin, Principal at Gresham Partners, LLC, makes suggestions about how to address future divorce when drafting trusts.  She states, among other things, that the goal should be to: (1) plan for divorce with flexibility and precision to maximize a divorcing couple’s options, while (2) protecting what most divorcing settlors … Continue reading

The Problem With Naming A Trust As The Beneficiary Of An Annuity, And Using A Beneficiary Designation With Restricted Payout Form As An Alternative

Michael Kitces writes about issues that arise when naming trust as a retirement account designated beneficiary. Michael’s article begins as follows:

Retirement accounts and annuities used as accumulation vehicles can create significant tax-deferred account balances over time, with the caveat that eventually the tax bill must still come due. If

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Dementia, Decision-Making, and the Modern (Adult) Guardianship Paradigm: Bentley v Maplewood Seniors Care Society by Margaret Isabel Hall

Margaret Isabel Hall has made available for download her article, “Dementia, Decision-Making, and the Modern (Adult) Guardianship Paradigm: Bentley v Maplewood Seniors Care Society.”  The abstract reads as follows:

This paper considers the meaning of decision making, including substitute decision making, for persons with dementia. The paper discusses the historical

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Your Digital Footprint Left Behind at Death: An Illustration of Technology Leaving the Law Behind by Sandi Varnado

Sandi Varnado has made available for download her article, “Your Digital Footprint Left Behind at Death: An Illustration of Technology Leaving the Law Behind.”  The abstract reads as follows:

Death has become more complicated than it used to be, in large part due to the digital age. Americans, particularly younger

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