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- Title
Reflections on the Changing World of Estate Planning.
- Authors
Shenkman, Martin M.
- Abstract
The author reflects on the development of estate planning in the U.S. and offers an overview of the advice estate planners have given their clients over the years and how it has changed in various aspects of practice. Topics include family partnerships, custodial accounts, and grandchildren and children trusts. She points out that tax and estate planning will continue to evolve, and that planners should keep up with current changes in the law and understand the tax framework of prior planning.
- Subjects
UNITED States; ESTATE planning; FAMILY partnership; CUSTODIAL accounts; TAX planning; TRUSTS &; trustees
- Publication
CPA Journal, 2015, Vol 85, Issue 8, p78
- ISSN
0732-8435
- Publication type
Opinion