How To/Guides

DC Probate Administration: 

A comprehensive guide to DC probate administration. A must read for anyone who will soon serve as personal representative for a DC probate estate. 

Estate Planning After ATRA:

Tips for how to structure your estate plan after the passing of the American Tax Relief Act of 2012. Includes planning pointers, discussions on new considerations and summaries of the relevant changes to estate and gift tax laws.

Trustee Issues: 

What does it mean to be a trustee? What are some of the common issues and responsibilities a trustee must handle? Read these articles to find out. 

3.8 Net Investment Income Tax: 

The arrival of the 3.8.% Surtax has caused confusion for taxpayers and practitioners alike. These articles give helpful summaries of what the Net Investment Income Tax is, how it might affect you and how you can plan for it.

Estate Planning 101: 

Read on to get a basic tutorial in estate planning, including commonly used documents and how they all integrate to create an estate plan that protects you, your family and your wealth. 

Estate Planning for Non U.S. Citizens: 

Here are some helpful tips and discussions for how to structure your estate plan to incorporate your noncitizen status or that of your spouse. 

Estate Plans and Portability: 

With the passage of the American Tax Relief Act of 2012, portability has finally been made a permanent provision of tax law. Many people wonder what exactly does portability do?  These articles discuss what exactly portability is, how to elect it and how it might affect your estate plans. 

Year End Considerations: 

Although most people focus on income tax issues towards the end of the year, here are some general and year specific tips that make year-end estate planning a worthwhile area to review as well.