January – December 2022

Care and Feeding of your Irrevocable Trusts

Checklist: Power

Recent Developments: 

• Valuation adjustment mechanism considerations
• Nelson v. Commissioner
• Daniel R. Baty v. Comm’r, Docket No. 12216-21

Planning Potpourri:

• Formula Defined Value Transfers
• Beneficiary Designations
• How Might that Gift/Inheritance Affect your Kids/Heirs
• Secure Original Documents
• Revocable Trust