Resource Center

This is the third in a three-part series of Alerts. As we stated in Parts 1 and 2, the employee benefit world has been very active and many of the legislative and regulatory changes could have a significant impact on your benefit plans. We have prepared this ALERT to highlight […]

When it comes to marriage, money can be an emotionally charged subject. But few topics evoke a more passionate response than the prenuptial agreement. Despite their reputation as romance killers, however, prenups can be an effective way for many couples to achieve their financial and estate planning goals. Read More…

This is the second in a series of Alerts. As we stated in Part 1 of this series, the employee benefit world has been very active and many of the legislative and regulatory changes could have a significant impact on your benefit plans. We have prepared this ALERT in order […]

It’s said that the only thing certain is change, and nowhere is this more true that in estate planning. Given the estate tax’s uncertain future, it’s more important than ever to build flexibility into your estate plan. Read More…

The employee benefit world has been very active and many of the legislative and regulatory changes could have a significant impact on your benefit plans. We have prepared this ALERT to highlight some of the more important recent developments. Read More…

The real estate “bubble” may have burst, but many landowners continue to hold property that has appreciated significantly in value. One option for tax efficiently divesting yourself of such real estate is to donate it to charity. But there are a number of traps for the unwary. Read More…

If you’re like most people, your home is your most valuable asset. And one of the most effective strategies for passing your home to your children or other loved ones while minimizing gift or estate taxes also is one of the simplest: the joint purchase. Read More…

When Congress enacted Section 409A of the Internal Revenue Code (the “Code”) in 2004, it made sweeping changes to the rules governing “nonqualified deferred compensation plans.” These changes are easily the most extensive changes in this area since the Code was first enacted in the early years of the Twentieth […]

In what is becoming almost an annual tradition, Congress has once again changed the laws governing the nation’s “qualified” retirement plans. In some years, the changes are fairly limited and fairly “technical.” Such changes may affect only a small number of plans or may affect only certain types of “qualified” […]

In December, 2004, the Internal Revenue Service issued final 401(k) regulations. These regulations replace regulations that were issued in 1994. For the most part, the new regulations merely update the old regulations to reflect a number of changes that have taken place in the law between then and now, but […]