ATRA: What the New Estate Tax Law Means to You

President Obama signed the American Taxpayer Relief Act of 2012 (ATRA) on January 2, 2013. Whether ATRA is a “relief” to taxpayers depends on how you look at it. Things aren’t as good as they were under prior law, but they aren’t as bad as they could … [Read more]

Explanation of President Obama’s 2014 Budget

The Treasury recently released a general explanation of the revenue proposals in President Obama's budget for 2014. In an attempt to broker a deal between Republicans and Democrats, President Obama’s budget proposals include both spending cuts and … [Read more]

Using an Unrecorded Pocket Deed to Avoid Probate

I was recently involved in a discussion of so-called “pocket deeds”—deeds that are signed during a person’s life but not recorded in the land records until after the person dies. This planning technique (if it can be called that) is intended to … [Read more]