Featured Articles

The Perils of a Do-It-Yourself Will

This is, unfortunately, a true story. Anne Aldrich wrote her will on an “E-Z Legal Form” on April 5, 2004. Ms. Aldrich carefully inventoried all of her property on the preprinted form, and she left all of her possessions to her sister. She also provided that if the sister died before she did: “I leave […]

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What is the “trust fund loophole”?

In discussions of tax changes, perhaps no word is more used and abused than “loophole.” Originally, the term implied a legislative oversight, a mistake in the tax law that allowed the clients of sharp-eyed tax lawyers and accountants to get away with paying less in tax than intended. Now “loophole” seems to be applied to […]

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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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