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2025 Estate Tax Exemptions and Planning Considerations

Federal Exemption Amounts Increased to $13,990,000 - As of January 1, 2025, the federal gift and estate tax exemption amount, as well as the exemption from generation-skipping transfer (GST) tax, (collectively, the...more

Splitting the Difference: Why Careful Structuring and Regular Monitoring of a Split-Dollar Life Insurance Plan Might Benefit...

Split-dollar life insurance can serve a multitude of uses. In times of a tight and competitive hiring market, employers may consider split-dollar life insurance as one of many diverse strategies to attract and retain desired...more

Using Private Placement Life Insurance Policies as a Tax Minimization and Wealth Transfer Strategy

High net worth families constantly evaluate mechanisms for growing and transferring wealth in a tax-efficient manner. With increasing state and federal individual income tax rates, enacted and anticipated legislative tax...more

Stretching Expectations: Planning with the New Life Expectancy Tables for Retirement Plans’ Required Minimum Distributions

For the first time in nearly twenty years, on January 1, 2022, the Internal Revenue Service (IRS) updated its actuarial tables for determining required minimum distributions (RMDs) from retirement plans. These new tables...more

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