WRMarketplace


The DOL Finalizes Rules for Association Retirement Plans

This WRMarketplace was created exclusively for AALU members by experts at Troutman Sanders and the AALU staff. WR Marketplace #19-15 was written by James E. Earle and Harrison Taylor. The AALU WR Newswire and WR Marketplace are published by the AALU as part of the Essential Wisdom Series, the trusted source of actionable technical…

Supreme Court – Beneficiary Residency Alone Is Insufficient Basis for State Trust Taxation.

Topics: Estate planning, Grantor trusts, Trusts

The WRMarketplace is created exclusively for AALU members by experts at Baker Hostetler LLP and the AALU staff, led by Jonathan M. Forster, Partner, Rebecca S. Manicone, Partner, and Carmela T. Montesano, Partner. WR Marketplace #19-13 was written by Edward J. Beckwith, Partner, and Jennifer M. Smith, Counsel, Baker Hostetler LLP. The AALU WR…

Buy-Sell Basics – A Brief Introduction

Topics: Business uses of Life Insurance, Buy-Sell

The WRMarketplace is created exclusively for AALU members by experts at Baker Hostetler LLP and the AALU staff, led by Jonathan M. Forster, Partner, Rebecca S. Manicone, Partner, and Carmela T. Montesano, Partner. WR Marketplace #19-11 was written by Jennifer M. Smith, Counsel, Baker Hostetler LLP. The AALU WR Newswire and WR Marketplace are published...

The IRS Expands EPCRS Self-Correction Program to Cover Plan Loan Failures and Certain Other Operational and Plan Document Failures

Topics: Qualified Plans

The WRMarketplace is created exclusively for AALU members by experts at Baker Hostetler LLP and the AALU staff, led by Jonathan M. Forster, Partner, Rebecca S. Manicone, Partner, and Carmela T. Montesano, Partner. WR Marketplace #19-09 was written by Edward J. Beckwith, Partner, and Jennifer M. Smith, Counsel, Baker Hostetler LLP. The AALU WR Newswire...

Spousal Lifetime Access Trusts (SLATs) and Divorce – What You Don’t Know….

Topics: Estate planning, Spousal Lifetime Access Trusts, Trusts

The SLAT, a lifetime irrevocable trust created for the benefit of the donor’s spouse, arguably allows the donor to indirectly benefit from the trust assets (through distributions to the spouse) should the need arise. A subsequent divorce, however, typically results in the loss of this indirect benefit for the donor, although he or she may…

A Few Select Insights from the 2019 Heckerling Institute on Estate Planning.

Topics: Estate planning, Estate tax, GST, Nongrantor trusts, Trusts

The WRMarketplace is created exclusively for AALU members by experts at Baker Hostetler LLP and the AALU staff, led by Jonathan M. Forster, Partner, Rebecca S. Manicone, Partner, and Carmela T. Montesano, Partner. WR Marketplace #19-05 was written by Edward J. Beckwith, Partner, and Jennifer M. Smith, Counsel, Baker Hostetler LLP. The AALU WR Newswire…