Articles & Information

The Net Investment Income Tax is Alive and Well

Date posted: December 28, 2018

The Tax Cuts and Jobs Act (TCJA) reduced individual income tax rates, but it left the 3.8% net investment income tax (NIIT) in place. It’s important to address the NIIT in your estate plan because it can erode your earnings from interest, dividends, capital gains and other investments, leaving less for your heirs. How it […]



In an Unpredictable Estate Planning Environment, Flexibility is Key

Date posted: December 26, 2018

Last year’s tax reform legislation — the Tax Cuts and Jobs Act (TCJA) — made only one change to the federal gift and estate tax regime, but it was a big one. The act had the effect of more than doubling the combined gift and estate tax exemption, as well as the generation-skipping transfer (GST) […]



You’re Borrowing from Your Retirement Plan

Date posted: December 24, 2018

If you have a substantial amount of money socked away in a 401(k) or other qualified retirement plan, it may be tempting to borrow from those funds to pay college tuition, credit card bills or other expenses. Before you do, however, be sure to discuss your options with your financial advisor. Given the risks and […]



Intellectual Property Requires Careful Estate Planning

Date posted: December 21, 2018

If your estate includes forms of intellectual property (IP), such as patents and copyrights, it’s important to know how to address them in your estate plan. Although these intangible assets can have great value, in many ways they’re treated differently from other property types. 2 Estate Planning Questions For estate planning purposes, IP raises two […]



Review and Revise Your Estate Plan to Reflect Life Changes During The Past Year

Date posted: December 18, 2018

Your estate plan shouldn’t be a static document. It needs to change as your life changes. Year end is the perfect time to check whether any life events have taken place in the past 12 months or so that affect your estate plan. And the plan should be reviewed periodically anyway to ensure that it […]