The step-transaction doctrine is an essential yet often overlooked principle in estate planning and tax strategy. It allows the IRS to reclassify a series of formally separate steps as a single integrated trans...
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The Corporate Transparency Act (CTA) introduces complex reporting requirements that can significantly impact trusts. If a trust owns equity in a reporting company, individuals named as powerholders may face sub...
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By Peak Trust Company’s Chief Investment Officer, Lisa Russell, CFA. November | 2024 Highlights U.S. large-cap stocks gained 5.9% during the third quarter, while U.S. small-cap stocks rose 9.3%. The Bloomberg...
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Discover actionable insights for estate planning attorneys following the recent Republican victory. Our expert panel—featuring Martin Shenkman, Jonathan Blattmachr, and Robert Keebler—explores how the new p...
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Welcome to our in-depth exploration of Private Placement Life Insurance (PPLI), a sophisticated financial tool designed to help high-net-worth individuals achieve tax-free compounding growth. In this webinar, h...
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by William D. Lipkind and Jonathan G. Blattmachr A version of this paper was originally published in the February 2015 Journal of Taxation. Introduction This article will discuss some of the income tax aspects ...
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by Abigail E. O’Connor, JD, Mitchell M. Gans, JD, and Jonathan G. Blattmachr, JD, LLM Originally published in Estate Planning magazine, February 2019 Many estate planning attorneys and their clients currently...
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Introduction to Private Placement Life Insurance (PPLI) By William D. Lipkind, Matthew D. Blattmachr, and Jonathan G. Blattmachr An Overview of PPLI Private Placement Life Insurance (PPLI) is an advanced...
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The Supreme Court's recent decision in the Loper Bright case, handed down in July, marks a pivotal shift in the interpretation and enforcement of federal regulations, including those under the Internal Revenue ...
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