We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 29

Be Careful with Living Trusts that Own S Corporation Stock
  • Davis Wright Tremaine LLP
  • USA
  • August 22 2016

In many states, Living Trusts are a person’s key estate planning document. Living Trusts are created to hold assets during life and then dispose of


Preserving Your Family Business (or Sale Proceeds) for Generations
  • Davis Wright Tremaine LLP
  • USA
  • April 11 2016

As promised, below is a follow-up to my February 29th post. There, I discussed estate tax planning. Below, I want to introduce generation skipping


Do you need a living trust?
  • Davis Wright Tremaine LLP
  • USA
  • March 14 2014

There is a good chance that someone you know, perhaps a friend, family member, or financial advisor, has told you that you need a "Living Trust"


Keeping the “Family” in Family Business: Succession of Ownership Does Not Always Mean Succession of Control and Income
  • Davis Wright Tremaine LLP
  • USA
  • January 5 2016

As family business owners often are advised, business succession planning should include some form of estate planning. This advice is especially true


Five legal documents every family business should have (and use)
  • Davis Wright Tremaine LLP
  • USA
  • August 31 2015

Every business is different. Certainly, every family is different. But family businesses, as a group, share certain challenges and opportunities. In


Estate, gift, and GST taxes in 2013: American Taxpayer Relief Act of 2012 and other news (Oregon)
  • Davis Wright Tremaine LLP
  • USA
  • March 1 2013

The American Taxpayer Relief Act of 2012 (the "Act") was signed into law on Jan. 2, 2013, avoiding dramatic changes to tax exemptions and tax rates


Estate, gift, and GST taxes in 2013: American Taxpayer Relief Act of 2012 and other news
  • Davis Wright Tremaine LLP
  • USA
  • February 4 2013

The American Taxpayer Relief Act of 2012 (the "Act") was signed into law on Jan. 2, 2013, avoiding dramatic changes to tax exemptions and tax rates


Is your estate tax plan out of date?
  • Davis Wright Tremaine LLP
  • USA
  • February 5 2015

Recent changes to the federal estate tax system now permit many more estates to avoid federal estate taxes altogether and also allow more effective


Your Estate Plan - Four Documents You Should Be Considering
  • Davis Wright Tremaine LLP
  • USA
  • December 14 2015

An estate plan can be a complicated thing. Attorneys, accountants, advisors all may be involved in pulling together a customized plan that conforms


2012the last chance for effective estate planning?
  • Davis Wright Tremaine LLP
  • USA
  • June 5 2012

Have you been waiting for Congress to “fix” the federal estate and gift tax law?