Featured Articles

Estate Planning for Newlyweds

After the gifts have been opened and the thank-you notes have been sent, an early task for any newlywed couple ought to be to attend to their estate planning. For young couples, with little in the way of assets, estate planning might seem a remote concern. But it shouldn’t. The first order of business should […]

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Lotteries and the Federal Estate Tax

If estates consisted only of cash and marketable securities, determining their values and death taxes due would be simple. But estates often have assets that are very hard to value, and much estate tax litigation with the IRS concerns getting that value right. Take lottery winnings, for example. Three people shared a $20 million Ohio […]

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Conservation Easements

Real property–land and the home or other structures on it–often has special significance to the family that owns it, to the surrounding community or to the ecology of the area. It may: have played a role in a historical event; provide habitat for wildlife; command a magnificent view; or offer access to recreational or educational […]

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