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Basis step-up: Planning for married couples

Steve Gorin August 7, 2019
A collection of old stock certificates

When a married person dies and passes assets outright or in a qualifying trust to the surviving spouse, those assets receive a new basis and are not subject to estate taxes. Under current tax laws, this provides a unique estate planning opportunities through unused exemptions and marital trusts. READ MORE

Highlights from the 2017 Heckerling Institute on Estate Planning

Steve Gorin January 24, 2017
lightbulb grid

Each January, the University of Miami hosts the Heckerling Institute on Estate Planning, the country’s largest estate planning seminar. Here I provide links to the seminar summary reports sent to my newsletter subscribers, along with parts of my commentaries. READ MORE