The amounts below are the estate tax exclusion amounts as provided by the IRS. Unless Congress takes action, in 2026,…
Gun trusts were developed so gun owners can pass their firearms to beneficiaries or heirs at death (or disability) without…
Medicaid's "Any Circumstance" Test for Trusts In case you missed the memo, Medicaid doesn't like trusts. The rules relating to…
SNT Trustee Ordered to Reimburse Some Conservator Expenses In Weidner v. Stevenson (Cal. App. 2nd Dist. May 13, 2024), Roberta…
In Agency for Health Care Administration v. Spence (Fla. App. 3rd Dist May 22, 2024) the Court of Appeals reversed…
When someone accepts the position of trustee, he (or she or it) must act for the benefit of the trust…
On November 28, 2023, the IRS Office of Chief Counsel published a memorandum addressing whether modification of an irrevocable grantor…
The federal Medicaid statute authorizes the use of individual self-settled special needs trusts for individuals under the age of 65.…
Recently we received a document we haven't seen before which informs Medicaid recipients that their special needs trust accounting was…
Recently the Special Needs Alliance published a new handbook for individuals with disabilities and their advocates. The SNA states: "The…