Estate & Financial Planning Articles
Insights from Wilson v. Wilson on Trustee Duties in NC

The North Carolina case Wilson v. Wilson, 690 S.E.2d 710 (N.C. Ct. App. 2010),** provides significant insights into a trust beneficiary’s right to receive trust accountings and the obligations of trustees under North Carolina law.

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IRA Conduit vs. Accumulation Trusts: A Comparative Analysis

In estate planning, managing the inheritance of Individual Retirement Accounts (IRAs) involves critical decisions that can significantly impact the tax implications and distribution strategies for beneficiaries.

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Asset Protection
IRS Issues Inflation Adjustments for Transfer Taxes Related to Estates and Trusts

In Rev. Proc 2022-38, the IRS provided inflation adjustments for various IRS Code provisions for taxable year 2023, including many relevant to trusts, estates, and gifts.

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Estate Planning
Is Estate Planning Just For What Happens After I Die Or Can Estate Planning Benefit Me During My Lifetime?

In my experience, it is often much more important to plan in anticipation of incapacity during your lifetime.

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Estate Planning
Limited vs. General Power of Appointments: Enhancing Estate Planning Flexibility

Within wills or trust documents, a power of appointment grants an individual, known as the power holder or done, the authority to designate another person, the appointee, as the recipient of all or a portion of assets.

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Estate Planning
Estate Planning For Beneficiaries With Mental Illness

According to the National Alliance on Mental Illness, 19.1% (nearly 1 in 5) of U.S. adults experience mental illness annually. Historically, discussions surrounding mental illness were taboo and off-limits.

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Analyzing the Supreme Court’s Connelly v. Commissioner Decision

The June 6, 2024, U.S. Supreme Court ruling in Connelly v. Commissioner of Internal Revenue has captured significant attention in legal and financial circles due to its profound implications for estate taxation and corporate succession planning.

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Asset Protection
How Often Should I Review My Estate Planning Documents?

In a perfect world, you should review your estate planning documents every time there is a life event, such as a,

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Estate Planning
Common Estate Planning Pitfalls in North Carolina

Creating an estate plan is crucial for safeguarding your assets and ensuring your loved ones are protected.

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Incapacity & Disability Planning
How Do I Plan for Possible Incapacity During My Lifetime? What Estate Planning Documents Are Necessary?

There are several estate planning documents that we prepare for our clients to anticipate some form of incapacity, including:

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