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Disclaimer:  The contents of DRCLaw Blogs does not constitute advice or establish an attorney-client relationship.  The purpose of the law blogs are to provide informational tools and insight relevant to the practice of law.  If you would like to speak with an attorney, a DRC attorney will be glad to schedule a personal consultation with you.  Please contact us for further assistance.   DR will never breach client confidences for the sake of generating interesting blog content. 

Latest Blog Posts

What is a grantor trust and will it help me?

Posted on: May 31st, 2021
When we give gifts in trust, the trusts can be irrevocable, or permanent (and not easily amended), but clients also need to consider whether such trusts should be taxed to the creator/settlor. These are called "grantor" trusts. ...

Millenials discover a purpose for prenups

Posted on: April 30th, 2021
In a recent WSJ article, the authors recognize the recent trend of millenials embracing prenuptial agreements, but for reasons their parents would not have considered....

An estate plan is a great gift for your adult children

Posted on: April 30th, 2021
In a recent WSJ article, Malcolm Butler, president and CEO of the The Fiduciary Group in Savannah GA, argues that giving an estate plan to your adult children might be the best gift you can gift to them and your grandkids. Butler argues...

Basis planning

Posted on: July 24th, 2020
Before the increase in the federal estate tax exemption amount, brought in by the enactment of the American Taxpayer Relief Act (ATRA) in 2013 and raised by the Tax Cuts and Jobs Act of 2017, estate planning attorneys focused primarily on how to avoid the impact of estate tax. The current tax environment is one with significantly higher federal transfer tax exemptions, but with ...

SECURE Act considerations

Posted on: March 17th, 2020
Under the new SECURE Act, effective January 1, 2020, various IRA and qualified plan rules, long applicable to planning, have changed. First, those over age 70½ may make contributions to IRAs (after that age) but may not use post-age 70½ contributions to fund qualified charitable distributions (a current exception allowing up to $100,000 from a plan to pass tax free to a qualified charity). Second, the mandatory date for required mandatory distributions or RMDs is now 72 instead of age 70½. Third, rules for RMDs after death have changed dramatically....

Some thoughts on selecting fiduciaries

Posted on: September 27th, 2019
Fiduciaries can hold a lot of power when it comes to the successful execution of one’s estate plan—they make crucial financial decisions, act as advocates for a client’s wishes, make sure an estate’s debts are settled, and ensure that each beneficiary gets what they were intended to receive. As such, clients must be careful to choose the right individual to carry out these duties can be the difference between successfully carrying out a client’s wishes and a complete calamity. When it comes to choosing the best individual for the role, many are immediately inclined to choose a loved one. But sometimes...
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