Personal Wealth Advisors Blog

Blogs January 17, 2023 Structuring Inbound Investments into U.S. Markets

This content focuses on a session from the Heckerling Institute on Estate Planning discussing investing in the U.S. markets by non-U.S. citizen non-residents and how they can minimize exposure to U.S. income and transfer taxes.

Blogs January 17, 2023 The Gift that Keeps on Giving: Ethics and Privilege Landmines with Gifts and Form 709

This Heckerling Institute on Estate Planning session focused on privilege and ethics issues featured coverage of how practitioners could handle discussions, communications and engagement of various other professionals on the team in such a way as to …

Blogs January 16, 2023 Installment Methods and Obligations

This recap of a session from Heckerling focuses on two of the most common estate planning tools: promissory notes (intra-family loans) and installment obligations (sales of property to an “intentionally defective grantor trust” in exchange for an ins…

Blogs January 16, 2023 New Estate Plans – Revisit and Revise

This post focuses on discussion from Heckerling related to a number of conditions where estate planning often fails, passing wealth to the next generation via low-interest loans and the use of irrevocable trusts.

Blogs January 13, 2023 Current Trends in Special Needs and Elder Law

This post features insights gleaned from a session on planning for deferrable retirement benefits at the 57th Heckerling institute of Estate Planning. Focus includes benefits for the disabled and chronically ill Individuals which are categories of a …

Blogs January 12, 2023 Using and Misusing the Marital Deduction

A recap of a session from the Heckerling Institute focused on planning for married individuals and the qualification for and utilization of the marital deduction, but also for those who anticipate divorce or who plan to marry/may never marry.

Blogs January 11, 2023 Not Too Rich, Not Too Poor

A recap of a session focused on providing guidance for ‘middle-rich’ clients.

Blogs January 10, 2023 Recent Developments in Trust and Estate Planning

A panel discussed the many recent developments estate and trust planning at the 57th Annual Heckerling Institute on Estate Planning.

Blogs January 03, 2023 Tax Reform’s Impact on the Filing Status of Divorcing Couples

The tax and financial impacts of a divorce carry serious consequences for the family that are often overlooked. Divorcing taxpayers should consult their tax and legal advisor to determine the best course of action with respect to tax filing status.