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Congress just changed the law governing IRA distributions. The result is not good for your children. The law change affects when a person passes away how their IRA transfers to a named beneficiary of a younger generation. Under the old law, the beneficiary could stretch the payments from the IRA over their lifetime. The non-spousal […]

The role of the trustee is laden with distinct and demanding duties. Even more, exacting and demanding than the typical role of the trustee is serving as the trustee of a special needs trust (“SNT”). Estate planners draft with increasing regularity SNTs for clients who may have a family member with a disability. Insurance agents […]

Persons with special needs sometimes are better served by pooling their assets into a pooled special needs trust than by having separate trusts. This pooled approach can make many financial and quality-of-life benefits possible for at-risk persons and their families. Unfortunately, many attorneys familiar with guardianships and special needs trusts are not familiar with this […]

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