Estate Planning

Georgia Has a New Uniform Power of Attorney Act Effective as of July 1, 2017! (Part 1)

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NEWS ALERT: Another Important IRS Filing Due by May 1, 2017, for Those Involved with Conservation Easements (IRS Notice 2017-10)

The Internal Revenue Service (IRS) has moved to put a yield sign in front of anyone wanting to invest in a syndicated conservation easement to ...
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Big Changes Are Coming To The GA Trust Code, But Likely Not Until July 2018! (Originally Published March 2017 & Updated May 2017)

By Richard Morgan Many state legislatures over the last decade or so have been on a mission to modify state laws to become more friendly ...
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Show Your Sweetheart That You Care – Don’t Accidentally Disinherit Your Spouse or Child

By Diane Weinberg In addition to flowers, candy, and romantic dinners on Valentine’s Day, you can give another more valuable gift to your spouse and ...
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NEWS ALERT: Important IRS Filings Due by May 1, 2017, for Those Involved with Micro-Captive Insurance Companies (IRS Notice 2016-66, as Modified by IRS Notice 2017-08)

The IRS has moved to put a yield sign in front of anyone creating or utilizing a micro-captive insurance company under IRC Section 831(b) by ...
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Non-Spouse Beneficiaries of Inherited IRAs & The 50% Penalty: Timing is Everything!

The IRS recently published IRS Information Letter 2016-0071. This Information Letter discusses rules that apply to anyone who has inherited an IRA account or other ...
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Revocable Living Trusts: What You Need to Know

On September 14, 2016, Richard Morgan was part of a panel discussion at the monthly meeting of the Estate Planning & Probate Section of the ...
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NEWS ALERT: The IRS Just Confirmed That a QTIP Election Can Be Used With a Portability Election, Answering a Question That Has Existed Since 2010

The IRS recently answered a question that has existed for nearly six years now: whether Revenue Procedure 2001-38 would end up preventing the intentional use ...
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