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Spousal Lifetime Access Trust (SLAT)

This post was originally published on this siteSo you are thinking about making a series of gifts protected from gift tax by the annual exclusion, or a large gift sheltered from gift tax by the applicable exclusion amount, but have concerns about losing access to the...

Grantor Retained Annuity Trust (GRAT)

This post was originally published on this siteA grantor retained annuity trust (GRAT) is an irrevocable trust into which you make a one-time transfer of property, and from which you receive a fixed amount annually for a specified number of years (the annuity period)....

How To Make The World A Better Place

This post was originally published on this siteIt’s been another harrowing week of political challenges to progressive action — from targeting of Harvard University to corporations pausing or silencing impact initiatives that are intended to make the world a better...