Deadline approaching for estate tax savings *

USA - April 3 2012
As we have noted in various communications over the past year, The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the "2010 Act") made significant changes to the federal gift tax laws.

Co-authors: Vanessa L. Kanaga.

Planning in a low interest rate environment *

USA - October 3 2011
Every month, the Internal Revenue Service issues its "Applicable Federal Rates" for the following month.

An estate planning update *

USA - July 22 2011
June and Ward Cleaver have it all: two loving sons, Wally, a lieutenant colonel in the Marine Corps, proudly serving the country in Afghanistan and Theodore, a well-known trial attorney.

Co-authors: Lori Anne Douglass, Vanessa L. Kanaga, Kerrie C. Horrocks.

Impact of recent DOMA rulings on estate planning for same-sex couples *

USA - October 14 2010
In two separate decisions issued on July 8, 2010, the United States Federal District Court of Massachusetts held that Section 3 of the Defense of Marriage Act ("DOMA"), which defines the terms "marriage" and "spouse," for purposes of federal law, to include only the union of one man and one woman, is unconstitutional.