Estate planning is a complex and dynamic topic. The myriad of legal, tax and relationship issues that impact asset protection and generational wealth planning can be daunting. New, modern trust and trust tax laws have emerged to provide families with more options and more opportunities for innovative planning than ever before. We like to provide our insights and experiences on topics we have found to be of particular interest to our clients and their advisers. Below is a collection of white papers and articles that address issues and topics that are often raised during the course of our work . We hope you find them helpful, and should they stimulate further questions or require additional explanation we invite you to contact us and we will be happy to help.

IRS Proposed Regulations Target Wealth Transfer Tax Valuation Discounts

Recent IRS proposals could vastly reduce the opportunity families have to reduce the gift tax impact of transferring closely held businesses or other types of illiquid assets to future generations. Learn how families should consider making transfers under the current regulations before these popular discounting opportunities disappear for good.

Directed Trusts: Enabling More Control & Flexibility through Multi-Participant Trust Structures

Trust law is evolving in the United States, and New Hampshire and South Dakota have enacted some of the most progressive trust laws in the country. Part of this progression includes the development of open architecture techniques for trust governance. Careful and thoughtful use of directed trust structures will provide new opportunities that will empower families and provide comfort to fiduciaries.

Emerging Directed Trust Company Model

Challenging the Industry Dominance of Bundled Service Providers and Promising Greater Flexibility and Lower Fees for Families and Their Advisors.

Best Practices for Creating and Administering Self-Settled “Qualified Disposition Trusts” (“QDTs”)

Leveraging the Legal Framework of a Favorable State Such as New Hampshire.

Moving a Trust from Massachusetts to New Hampshire to Avoid Continuing State Income Tax

To What Extent Can Massachusetts Residents Continue to Serve the Trust in Non-Trustee Capacities without Jeopardizing the Trust’s Non-Resident Status?