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Estate Planning Aspects of the 2010 Tax Relief Act

Last December, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “Act”) was signed into law.  In addition to extending the “Bush Income Tax Cuts” of 2001, a part of this new law contains new wealth transfer tax rules for 2010, 2011, and 2012.  This article provides a very brief overview …

Words To Keep: To Shred Or Be Shredded – That Is The Question

Whether, and how long, to retain documents is a question plaguing businesses and individuals alike.The question of whether to keep original documents and letters (either sent or received), drafts, working copies, notes, memos, letters, minutes of meetings, and now emails and all sorts of other digital/electronic documents (“records” or “documents”) is constantly in conflict with …

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