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Client Resources


Paley Law Newsletter:

• April 2013 - “Estate Planning After ATRA - What Matters Now?”

• October 2012 - “How Can You Benefit More By Making Larger Annual Exclusion Gifts in 2013?”

• July 2012 - “If You Own Rental Properties or a Business, Are Your Personal Assets at Risk?”

• May 2012 - “Will Your Estate Plan Still Work in 2013?”

• April 2012 - “What is a Conservatorship and How Can You Avoid Becoming a Conservatee?”

• March 2012 - “What is Probate (and Why Do You Want to Avoid It)?”

• February 2012 - “How Do You and Your Spouse Own Your Home (and Why Does it Matter)?”

• January 2012 - “Is a ‘529 Plan’ a Smart Way to Fund Your Child’s College Education?”

• November 2011 - “Are Life Insurance Proceeds Taxable?”

• October 2011 - “What is a Grantor Retained Annuity Trust (and why is now an exceptional time to create one)?”

• September 2011 - “What is ‘Portability of the Deceased Spousal Unused Exclusion Amount’ (and do you still need...)?”

• August 2011 - “Is Your Gift Taxable?”

• July 2011 - “Are There Non-Economic Reasons to Create an Estate Plan?”

• June 2011 - “Do You Need a Will or a Revocable Living Trust?”

  1. •April 2011 - “Are You Happy With Your Current Estate Plan?”

  2. •March 2011 - “Any Questions?”


The IRS provides the following publications on various tax issues:

• Deceased Persons - Probate, Filing Estate and Individual Returns, Paying Taxes Due

• Contributions to Individual Retirement Arrangements (IRAs)

• Distributions From Individual Retirement Arrangements (IRAs)


The State Bar of California provides the following Consumer Education Pamphlets:

• Do I Need Estate Planning?

• Do I Need A Will?

  1. •Do I Need A Living Trust?

  2. •Kids & the Law: An A-to-Z Guide for Parents

  3. •What Should I Know About Elder Abuse?


The American Bar Association provides the following publication:

• Estate Planning FAQs


CNN Money provides the following information:

  1. •Get Ahead of Your Estate Planning


MyStateWill.com provides information about dying intestate, including an intestacy calculator:

  1. •What Happens If I Die Without a Will?


The Tax Policy Center Explains Key Elements of Wealth Transfer Taxes:

• How do the estate, gift, and generation-skipping transfer taxes work?

  1. •Who pays the estate tax?

  2. •How many people pay the estate tax?

  3. •How could we reform the estate tax?

  4. •What did the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) do to the estate, gift and generation-skipping

transfer taxes?

• What is an inheritance tax?


Recent Articles:

• IRS Announces Higher Estate And Gift Tax Limits for 2020 - Forbes - November 6, 2019

• Where Not To Die In 2019 - Forbes - December 12, 2018

• IRS Hands The Rich Certainty On Trump Estate Tax Sweetner:  No Clawback on Huge Gifts - Forbes - November 21, 2018

• IRS Announces Higher 2019 Estate And Gift Tax Limits - Forbes - November 15, 2018

• The Gift Tax Return Trap And How To Avoid It - Forbes - October 23, 2018

• States Rebel, Won’t Conform To Trump Estate Tax Cuts - Forbes - August 31, 2018

• Trusts In The Age Of Trump:  Time To Re-Engineer Your Estate Plan - Forbes - February 13, 2018

• Where Not To Die In 2018 - Forbes - December 21, 2017

• Final Tax Bill Includes Huge Estate Tax Win For The Rich:  The $22.4 Million Exemption - Forbes - December 21, 2017

• IRS Announces 2018 Estate And Gift Tax Limits:  $11.2 Million - Forbes - October 19, 2017

• Mnuchin Recommends Withdrawal of Proposed 2704 Regs - WealthManagement.com - October 5, 2017

• Treasury To Withdraw Hated Estate Tax Valuation Rules - Forbes - October 4, 2017

• The Basics of Establishing an Irrevocable Life Insurance Trust - ThinkAdvisor - September 7, 2017

• Estate Planning: Leaving a Home to Heirs While You’re Still Alive - The New York Times - August 25, 2017

• What To Do If You Inherit An IRA - Forbes - July 10, 2017

• IRS Ruling Helps Surviving Spouses Who Face Estate Tax Trap - Forbes - June 12, 2017

• Charity Can Count Toward Your IRA Withdrawal - The Wall Street Journal - February 9, 2017

• Americans Unprepared to Transfer Trillions, Report Says - Private Wealth - February 2, 2017

• Even Without Estate Tax The Right Answer Is Still The Same: Put It All In Trust - The Trust Advisor - November 17, 2016

• Trump’s Changes to the Tax Codes May Encourage Dynastic Wealth - The New York Times - November 11, 2016

• IRS Announces 2017 Estate And Gift Tax Limits: The $11 Million Tax Break - Forbes - October 25, 2016

• Where Not To Die In 2017 - Forbes - October 25, 2016

• The Law of Unintended Consequences Meets the §2704 Proposed Regulations - Bloomberg BNA - September 15, 2016

• Is The Credit Shelter Trust Still Right For Clients? - Financial Advisor - September 1, 2016

• States Vie to Shield the Wealth of the 1 Percent - The New York Times - August 8, 2016

• IRS Proposes Rules to Curb Estate Valuation Discounts - Bloomberg BNA - August 5, 2016

• Treasury To Close Estate Tax Valuation Discounts Loophole, Family Businesses Cry Foul - Forbes - August 3, 2016

• U.S. Aims to Clamp Down on Tactic to Avoid Estate Tax - The Wall Street Journal - August 2, 2016

• Charitable Lead Trusts Can Save Transfer Taxes - The National Law Review - July 31, 2016

• A better way to die? California’s end-of-life law launches June 9 - Sacramento Bee - May 5, 2016

• Happy Anniversary! The Estate Tax Turns 100 - The Wall Street Journal - April 29, 2016

• Executors, Inheritors, Lawyers Flummoxed by New IRS Forms - Forbes - March 9, 2016

• Contaminated Property Makes for Costly Inheritance - The New York Times - February 19, 2016

• Forget College - Banks are Offering Parents Ways to Save for Their Kids’ Retirement - Business Insider - February 5, 2016

• U.S. Tax System: Why do the Rich Just Keep on Getting Richer? - CNN.com - January 12, 2016

• Taxpayer Advocate Warns of ‘Pay to Play’ I.R.S. System - The New York Times - January 6, 2016

• If the I.R.S. is Watching You, You’ll Pay Up - The New York Times - January 4, 2016

• For the Wealthiest, a Private Tax System That Saves Them Billions - The New York Times - December 29, 2015

• IRS Service Should Improve After Some Saw Their “Worst Tax Season,” Advocate Says - MarketWatch - December 29, 2015

• Mark Zuckerberg’s Philanthropy Uses L.L.C. for More Control - The New York Times - December 2, 2015

• Three Surefire Moves To Beat State Death Taxes - Forbes - October 16, 2015

• Where Not to Die in 2016 - Forbes - October 16, 2015

• California Governor Signs Assisted Suicide Bill Into Law - The New York Times - October 5, 2015

• The Dangerous Allure of Incentive Trusts - WealthManagement.com - September 9, 2015

• How to Take the Stress Out of Estate Planning - MarketWatch - September 2, 2015

• For Parents With Troubled Children, Financial Hurdles Abound - The New York Times - August 28, 2015

• Advising Your Client About the High Cost of DIY Wills - WealthManagement.com - August 28, 2015

• Navigating Tougher I.R.S. Rules for Family Partnerships - The New York Times - August 7, 2015

• New Law Establishes New Reporting Requirement for Estates - Estate Tax Blog - August 4, 2015

• IRA Pitfall to Avoid - Financial Planning - August 3, 2015

• Helping Patients and Doctors Talk About Death - The New York Times - July 25, 2015

• Beware of Stepkids Feuding Over the Family Fortune - Bloomberg Business - July 23, 2015

• Medicare Proposes Paying for Discussions on End-of-Life Care - The New York Times - July 8, 2015

• The Estate Tax Dodge That Went Too Far - Bloomberg Business - July 8, 2015

• Bernie Sanders Calls For 65% Top Estate Tax Rate - Forbes - June 25, 2015

• Death, Taxes, and Your IRA. Ouch. - The Wall Street Journal - June 11, 2015

• Intra-Family Loans: An Estate Planning Strategy In A Low-Interest-Rate Environment - Lexology - June 2, 2015

• Your Will and Trusts Aren’t Enough: Using Beneficiary Designations as An Estate Plan - Forbes - June 2, 2015

• Tax Court Approves Crummey Trust With No-Contest Clause - Accounting Today - May 26, 2015

• Changing What is Irrevocable - Life Irrevocable Trust and Estate Planning - The National Law Review - May 20, 2015

• Having Kids Late Can Tangle up Your Finances - Bloomberg Business - May 7, 2015

• Facebook’s Tool For Your Digital Estate Plan - MarketWatch - May 6, 2015

• Is Your Estate Plan Obsolete? - Morningstar - May 5, 2015

• The Right Paperwork for Your End-of-Life Wishes - The New York Times - April 29, 2015

• House Votes 240-179 To Repeal Estate Tax - Forbes - April 16, 2015

• Fact Check: Despite Rhetoric, Fewer Than 1 Percent of Estates Pay Federal Estate Tax - U.S. News - April 14, 2015

• Big Retirement Mistake: Boomers With No Estate Plan - USA Today - April 8, 2015

• Seven Tips to Help You Determine if Your Gift is Taxable - IRS - April 1, 2015

• Investors Rethink Stocks Given to Family Trusts - The Wall Street Journal - March 27, 2015

• The Surviving Spouse Estate Tax Trap - Forbes - March 25, 2015

• The Executor’s $1.2 Million Mistake - Forbes - March 4, 2015

• Obama Budget Would Upend Estate Plans - Forbes - February 5, 2015

• Obama’s Proposed 68% Death Tax Would Be Highest In World - Forbes - February 3, 2015


More Articles:  2014  |  2013   |   2012   |   2011   |   2008-10

Estate & Trust Planning • Estate & Trust Administration • Probate • Asset Protection • Business Entity Formation

The material provided on this website is published for general informational purposes only and is not intended to constitute legal advice in any particular matter. Transmission of this material does not create an attorney-client relationship.  Paley Law Corporation does not warrant the content of this material and is not responsible for any errors or omissions associated with it.

To ensure compliance with requirements imposed by the Internal Revenue Service, Paley Law Corporation informs you that any U.S. tax advice contained in this communication (including any links to other websites or material) is not intended to be used, and cannot be used, for purposes of (i) avoiding penalties imposed under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.